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The objective of this Guidance Note is to provide guidance in the preparation and presentation of Financial Statements of companies in accordance with various aspects of the Schedule III.
Guidance Note on Division III to Schedule III to the Companies Act 2013 for NBFC that is required to comply with IND AS by CL&CGC ICAI.
First Edition of the Guidance Note on Division-I to the Schedule III to the Companies Act, 2013 in the year 2017 in light of the newly introduced Schedule III to the Companies Act, 2013 which was revised in the year 2019 pursuant to amendments made by MCA notification dated 11th October 2018.
The objective of this Guidance Note is to provide guidance in the preparation and presentation of Financial Statements in accordance with various aspects of Ind AS Schedule III, for companies adopting Ind AS.
The objective of this Guidance Note is to provide guidance in the preparation and presentation of Financial Statements of companies in accordance with various aspects of the Schedule III.
Jan 25, 2022 · In revised guidance note, detailed guidance has been provided on the various items of Schedule III and various issues and intricacies involved therein. I wish to compliment CA. (Dr.) Debashis Mitra, Chairman, Corporate Laws & Corporate Governance Committee, CA.
The Ministry of Corporate Affairs (MCA) has issued Schedule III which lays down a format for preparation and presentation of financial statements by Indian companies for financial years commencing on or after 1st April, 2014. This Schedule III has some significant Conceptual changes such as
ICAI has undertaken the task of preparing the Guidance Note on the Division III to Schedule III of the Companies Act, 2013 for necessary guidance of NBFCs and all others involved. Detailed notes have also been provided on various items of the Schedule III and issues and intricacies involved therein which will surely help the readers.
The first edition of the Guidance Note on Division I –Non Ind AS Schedule III to the Companies Act 2013 was brought out by the Institute of Chartered Accountants of India (Iin the year 2016 immediately after the CAI)
Nov 6, 2019 · In October, 2018, the Ministry of Corporate Affairs notified Division III to Schedule III to the Companies Act, 2013 which contained the format of Financial Statements as well as Disclosure Requirements for Non- Banking Financial Companies (NBFCs) that are required to comply with the Indian Accounting Standards (Ind AS).
