Disclosure requirement of Corporate Guarantee as per Ind AS- 109 in financialstatements read with the provisions under Companies Act 2013 – consequenc

As per section 133 of the Companies Act 2013, the Central Government prescribes the accounting standards or any addendum thereto as recommended by the Institute of Chartered Accountants of India, constituted under section 3 of the Chartered Accountants Act 1949, in consultation with and after examination of recommendation made by the National Financial Reporting Authority (NFRA).As per section 133 of the Companies Act 2013, the Central Government prescribes the accounting standards or any addendum thereto as recommended by the Institute of Chartered Accountants of India, constituted under section 3 of the Chartered Accountants Act 1949, in consultation with and after examination of recommendation made by the National Financial Reporting Authority (NFRA).taxmann.com Latest ArticlesRead More

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