MCA Vide Notification No-S.O. __(E) dated on Saturday, 30th March, 2019 has issued Companies(Indian Accounting Standard) Second Amendment Rules, 2019 to amend the Companies (Indian Accounting Standards) Rules, 2015 wherein various amendments have been incorporated which shall be effective from 1st April, 2019.
The said Notification can be accessed through the following link:MCANotf_GSR_(E)_30032019_IAS 2nd Amend Rules 2019