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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 II - Ind AS Schedule III to the Companies Act 2013 (Revised January 2022) Publication: Technical Guide on Incorporation of Foreign Companies by CL&CGC ICAI. Relaxations from Regulatory Compliances due to Outbreak of COVID-19 pandemic-Part II by CL&CGC ICAI.
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.
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 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
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.
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)
Jan 24, 2022 · The Ministry of Corporate Affairs (MCA) has revised the Schedule III to the Companies Act, 2013 vide Notification dated 24th March 2021 by introducing additional disclosure requirements in the financial statements to improve governance.
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