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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 of companies in accordance with various aspects of the Schedule III.
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.
Guidance Note on Schedule III to the Companies Act, 2013 (the ‘Act’) in July, 2017 after considering the newly introduced Division II to Schedule III to the Act.
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.
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
Corporate Governance Committee (CL&CGC) brought out the Guidance Note on Division-III to the Schedule III to the Companies Act, 2013 in the year 2019 to assist the members in discharging their duties and responsibilities more effectively and efficiently. In the year 2021, the MCA has revised Division-III to Schedule III to
1. An asset shall be classified as current when it satisfies any of the following criteria:— (a) it is expected to be realised in, or is intended for sale or consumption in, the company’s normal operating cycle; (b) it is held primarily for the purpose of being traded;
Jan 20, 2015 · Following is the Exposure Draft of the Ind AS-compliant Schedule III to the Companies Act, 2013, for companies other than Non-Banking Finance Companies (NBFCs) issued by the Accounting Standards Board of the Institute of Chartered Accountants of India, for comments.
