{"id":7587,"date":"2020-07-31T16:50:36","date_gmt":"2020-07-31T11:20:36","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=7587"},"modified":"2021-10-20T18:57:12","modified_gmt":"2021-10-20T13:27:12","slug":"the-ministry-of-corporate-affairs-notified-the-companies-ind-as-amendment-rules-2020","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/the-ministry-of-corporate-affairs-notified-the-companies-ind-as-amendment-rules-2020\/","title":{"rendered":"The Companies (IND AS) Amendment Rules 2020"},"content":{"rendered":"<h1><\/h1>\n<figure id=\"attachment_7588\" aria-describedby=\"caption-attachment-7588\" style=\"width: 779px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/MCA-Companies-IND-AS-Amendment-Rules-2020.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-7588\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/MCA-Companies-IND-AS-Amendment-Rules-2020.jpg\" alt=\"www.carajput.com;MCA Amendment rules,2020; IND AS\" width=\"779\" height=\"436\" \/><\/a><figcaption id=\"caption-attachment-7588\" class=\"wp-caption-text\">www.carajput.com; MCA Amendment rules,2020; IND AS<\/figcaption><\/figure>\n<h1>The Ministry of Corporate Affairs notified The Companies (IND AS) Amendment Rules 2020<\/h1>\n<p>The MCA has informed the Companies (Indian Accounting Standards) Rules on Amendment, 2020. The Rule and law amend the Companies Regulations (Indian Accounting Standards), 2015. Amendments to the following IndAS have been notified so far<\/p>\n<figure id=\"attachment_7589\" aria-describedby=\"caption-attachment-7589\" style=\"width: 835px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/The-Ministry-of-Corporate-Affairs-notified-The-Companies-IND-AS-Amendment-Rules-2020.png\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-7589\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/The-Ministry-of-Corporate-Affairs-notified-The-Companies-IND-AS-Amendment-Rules-2020.png\" alt=\"www.carajput.com;MCA Amendment rules,2020\" width=\"835\" height=\"356\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/The-Ministry-of-Corporate-Affairs-notified-The-Companies-IND-AS-Amendment-Rules-2020.png 344w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/The-Ministry-of-Corporate-Affairs-notified-The-Companies-IND-AS-Amendment-Rules-2020-300x128.png 300w\" sizes=\"auto, (max-width: 835px) 100vw, 835px\" \/><\/a><figcaption id=\"caption-attachment-7589\" class=\"wp-caption-text\">www.carajput.com; MCA Amendment rules,2020<\/figcaption><\/figure>\n<p>On 24 July 2020, <a href=\"https:\/\/www.caindelhiindia.com\/blog\/corporate-updates-on-sebi-dvat-mca-sez-dgft\/\">MCA<\/a> issued the Companies (Ind AS) Amendment Rules, 2020, which will come into force on the date of its release in the Official Gazette. In Ind AS 1, Ind AS 8, Ind AS 10, Ind AS 34, Ind AS 37, Ind AS 103, Ind AS 107, Ind AS 109, and Ind AS 116 the amendments are primarily applicable. Here is a list of significant amendments:<\/p>\n<p>IndAS 1 related to Presentation of Financial Statements- Definition of \u201cMaterial\u201d has been amended (applicable from April 1, 2020, prospectively),<\/p>\n<p>IND AS 8 related to Operating Segments- Definition of \u201cMaterial\u201d has been amended (applicable from April 1, 2020, prospectively)<\/p>\n<p>Know more about the relevant blogs:<\/p>\n<ul>\n<li><em><a href=\"https:\/\/carajput.com\/blog\/limited-liability-partnership-llps-requirements-at-the-time-of-incorporation\/\">LLP Incorporation and Annual Compliances<\/a><\/em><\/li>\n<li><em><a href=\"https:\/\/carajput.com\/blog\/major-compliances-due-date-of-annual-filings-of-every-limited-liability-partnerships-llps-for-the-year-2017-18\/\">Post-Incorporation Compliances Filling of LLP<\/a><\/em><\/li>\n<\/ul>\n<p>IndAS 103 related to Business Combinations- The business has been defined in more detail and an optional test to identify concentration on Fair value is given.<\/p>\n<p>IndAS 107 related to Financial Instruments: Disclosures- Disclosures for uncertainty arising from interest rate benchmark reform.<\/p>\n<p>IndAS 109 related to Financial Instruments- Temporary exceptions from applying specific hedge accounting requirements<\/p>\n<p>IND AS 116 related to Leases- The clarifications on rent concessions to be accounted for as a lease modifications or not has been given.<\/p>\n<p>IndAS 10 related to Events after the Reporting Period- Apart from the disclosure of non-adjusting event, the disclosure of an estimate of its financial effect, or a statement that such an estimate cannot be made<\/p>\n<p>IndAS 34 related to Interim Financial Reporting- to prescribe the minimum content of an\u00a0interim financial report\u00a0and to prescribe the principles for recognition and measurement in\u00a0financial statements\u00a0presented for an\u00a0interim\u00a0period<\/p>\n<p>IndAS 37 related to Provisions, Contingent Liabilities, and Contingent Assets- clarification on accounting for restructuring plans<\/p>\n<p>For details notification <a href=\"https:\/\/carajput.com\/press-releases\/the-ministry-of-corporate-affairs-notified-the-companies-ind-as-amendment-rules-2020.pdf\">Download\u00a0<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Ministry of Corporate Affairs notified The Companies (IND AS) Amendment Rules 2020 The MCA has informed the Companies (Indian Accounting Standards) Rules on Amendment, 2020. The Rule and law amend the Companies Regulations (Indian Accounting Standards), 2015. Amendments to the following IndAS have been notified so far On 24 July 2020, MCA issued the &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9027],"tags":[9030,9031],"class_list":["post-7587","post","type-post","status-publish","format-standard","hentry","category-mca-compliance","tag-companies-indian-accounting-standards-rules-on-amendment-2020","tag-ind-as"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"LLP Incorporation and Annual Compliances |Post-Incorporation Compliances Filling of LLP | IND AS 8 Operating Segments Definition of \u201cMaterial\u201d has been amended\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; Associates\"\/>\n\t<meta name=\"keywords\" content=\"companies (indian 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