Companies (Indian Accounting Standards) Rules 2015 [Bare Act] by Taxmann is a comprehensive and authoritative reference on India's statutory framework for implementing Indian Accounting Standards (Ind AS) under Section 133 of the Companies Act 2013. The 2026 Edition, updated up to September 2025, presents the authentic and consolidated text of the Rules with detailed definitions, applicability norms, exemptions, and the complete Annexure containing Ind AS 101–116. This Edition offers a clear, rule-wise structure with cross-references to relevant IFRS. It serves as an indispensable guide for professionals, regulators, academics, and students seeking precision and compliance in IFRS-based financial reporting.
