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Key Highlights of the Recently Notified Companies (Accounting Standard) Rules, 2021
Taxmann
The Ministry of Corporate Affairs on 23 June 2021, has notified Companies (Accounting Standard) Rules, 2021 which are aimed at revising the definition of Small and Medium Sized Companies (SMCs) and provide them certain exemptions/ relaxations for the applicability of Accounting Standards.
Read Taxmann’s Analysis to know about the key changes incorporated in each Accounting Standard and the relaxations for SMCs.
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