MCA has notified Companies (Accounting
Standards) Amendment Rules, 2016 vide
Notification dt 30th March 2016, to omit AS 6
on Depreciation Accounting and to amend /
substitute the following Accounting Standards:
- AS 2: Valuation of Inventories
- AS 4: Contingencies and events Occurring after Balance Sheet Date
- AS 10: Property, Plant and Equipment
- AS 13: Accounting for Investments
- AS 14: Accounting for Amalgamation
- AS 21: Consolidated Financial Statements
- AS 29: Provisions, Contingent Liabilities and
Contingent Assets
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