The Fact About 2013 cash That No One Is Suggesting
The Fact About 2013 cash That No One Is Suggesting
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iii. in case of NBFCs protected underneath area a hundred thirty five, volume of expenditure incurred on corporate social responsibility pursuits; and
(vii) Where the Company has borrowings from banking companies or money establishments on The premise of safety of current belongings, it shall disclose the next:-
3. The disclosure necessities laid out in this Routine are Together with and not in substitution with the disclosure necessities specified in the Indian Accounting Standards. Additional disclosures laid out in the Indian Accounting Expectations shall be made within the Notes or by way of supplemental assertion or statements Unless of course necessary to be disclosed around the deal with in the Monetary Statements.
In which any charges or satisfaction nevertheless to be registered with Registrar of Organizations over and above the statutory time period, details and explanations thereof shall be disclosed.
: This map from Raj Chetty's the latest operate reveals which locations have improved and worse intergenerational mobility (lighter is better and darker is even worse). As I have stated just before, I do know intergenerational inequality is a really awkward issue for Us residents.
Offered that in the event of a company lined less than sub-portion (three) of portion 129 which isn't required to prepare consolidated economical statements underneath the Accounting Benchmarks, it shall be enough if the organization complies with provisions on consolidated money statements provided in Agenda III from the Act.
A reconciliation on the gross and net carrying quantities of Each and every class of assets at first and finish on the reporting period exhibiting additions, disposals, acquisitions via business enterprise mixtures along with other changes and also the relevant depreciation and impairment losses or reversals shall be disclosed separately.
(file) In which there are proceedings from the corporation under this law as an an even better of your transaction or as the transferor then the main points shall be supplied,
(III) day and amount of promise, protection or even the like delivered to or on behalf of the last word Beneficiaries
four. Compound fiscal instruments like convertible debentures, where break up into fairness and liability components, According to the requirements from the related Indian Accounting Requirements, shall be categorised and offered under the suitable heads in ‘‘Liabilities and Equity’.
two. In which compliance with the necessities in the Act including Indian Accounting Criteria (besides the choice of presenting belongings and liabilities inside the buy of liquidity as furnished by the pertinent Ind AS) as relevant to the companies call for any change in treatment method or disclosure together with addition, amendment substitution or deletion in the head or sub-head or any alterations inter se, in the fiscal statements or statements forming section thereof, the identical shall be created and the necessities under this Routine shall stand modified accordingly.
U. The quantity of dividends proposed to get distributed to equity and preference shareholders for the period and the relevant total for each share shall be disclosed individually. Arrears of set cumulative dividends on preference shares shall even be disclosed individually.
(I) day and level of fund advanced or loaned or invested in Intermediaries with comprehensive details of each Middleman.
(iii) A reserve specifically represented by earmarked investments shall disclose The truth that it's so represented; disclose The get more info point that it is so represented;