{"id":11153,"date":"2020-03-16T06:00:42","date_gmt":"2020-03-16T06:00:42","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=11153"},"modified":"2024-06-03T15:08:17","modified_gmt":"2024-06-03T09:38:17","slug":"non-banking-financial-companies-and-asset-reconstruction-companies-are-required-to-comply-with-indian-accounting-standards-ind-as-for-the-preparation-of-their-financial-statements","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/non-banking-financial-companies-and-asset-reconstruction-companies-are-required-to-comply-with-indian-accounting-standards-ind-as-for-the-preparation-of-their-financial-statements\/","title":{"rendered":"Implementation of Indian Accounting Standards on Non-Banking Financial Companies and Asset Reconstruction Companies"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-52278\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/03\/Implementation-of-Indian-Accounting-Standards-on-Non-Banking-Financial-Companies-and-Asset-Reconstruction-Companies.png\" alt=\"\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/03\/Implementation-of-Indian-Accounting-Standards-on-Non-Banking-Financial-Companies-and-Asset-Reconstruction-Companies.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/03\/Implementation-of-Indian-Accounting-Standards-on-Non-Banking-Financial-Companies-and-Asset-Reconstruction-Companies-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/03\/Implementation-of-Indian-Accounting-Standards-on-Non-Banking-Financial-Companies-and-Asset-Reconstruction-Companies-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/03\/Implementation-of-Indian-Accounting-Standards-on-Non-Banking-Financial-Companies-and-Asset-Reconstruction-Companies-768x403.png 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>Non-Banking Financial Companies (NBFCs) covered by Rule 4 of the Companies (Indian Accounting Standards) Rules, 2015 are required to comply with Indian Accounting Standards (Ind AS) for the preparation of their financial statements. In order to promote a high quality and consistent implementation as well as facilitate comparison and better supervision, the Reserve Bank has framed regulatory guidance on Ind AS given in the Annex which will be applicable on Ind AS implementing NBFCs and Asset Reconstruction Companies (ARCs) for preparation of their financial statements from financial year 2019-20 onwards.<br \/>\n<a href=\"https:\/\/www.cagmc.com\/wp-content\/uploads\/2020\/03\/RBI-announcement-2.pdf\">RBI Announcement<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Non-Banking Financial Companies (NBFCs) covered by Rule 4 of the Companies (Indian Accounting Standards) Rules, 2015 are required to comply [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":52278,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[75],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Implementation of Indian Accounting Standards on Non-Banking Financial Companies and Asset Reconstruction Companies - Goyal Mangal &amp; 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