18 May 2009
Dear Sheetal, As the amendment is made in Companies (Accounting Standards ) Rules, i dont think it will applicable for accounts paper. From the point of view of Corporate Law Paper also it will not be applicable as amendments which comes till 6 months before exam are applicable. The amendment in AS 11 came on 31st March 2009. So i dont think it will be applicable.
But still for your reference you can go to following link and download the notifications 225 and 226 for the year 2009. http://www.mca.gov.in/MinistryWebsite/dca/notification/notification2009.html?Notifyear=2009
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