2013 cash for Dummies
2013 cash for Dummies
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2. Wherever compliance with the necessities of pertinent Act, Restrictions, Recommendations or Circulars issued with the relevant regulator every so often including Indian Accounting Standards (Ind AS) (other than the option of presenting property and liabilities in accordance with existing, non-latest classification as furnished by appropriate Ind AS) as applicable to the NBFCs demand any modify in procedure or disclosure including addition, Modification, substitution or deletion in The pinnacle or sub-head or any modifications inter se, inside the economic statements or statements forming par t thereof , a similar shall be designed and the requirements below this Timetable shall stand modified appropriately.
Supplied additional which the Central Governing administration could deliver for your consolidation of accounts of businesses in this sort of way
2. Share application money pending allotment shall be classified into equity or liability in accordance with pertinent Indian Accounting Benchmarks.
In regard to investments inside the capital of partnership companies, the names in the companies (With all the names of all their associates, whole cash as well as the shares of every partner) shall be provided.
(i) to the duration of five years promptly previous the date at which the Harmony Sheet is ready-
On top of that, the consolidated money statements shall disclose the knowledge According to the necessities laid out in the applicable Accounting Requirements including the subsequent:
(f) The place you will find proceedings from the corporation less than this law being an abetter of the transaction or given that the transferor then the details shall be offered.
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# very similar information shall be presented the place no owing date of payment is laid out in that circumstance disclosure shall be within the day from the transaction.
(iii) A reconciliation of your gross and net carrying amounts of Just about every course of belongings at the beginning and stop in the reporting period of time demonstrating additions, disposals, acquisitions as a result of enterprise mixtures and other changes and the connected depreciation and impairment losses/reversals shall be disclosed more info individually.
Income below Every of the above mentioned heads shall be disclosed independently Through notes to accounts on the extent applicable.
(i) to the duration of 5 years promptly preceding the date as at which the Balance Sheet is ready:
(I) date and amount of fund Highly developed or loaned or invested in Intermediaries with entire information of each Intermediary.
(f) shares in respect of every course in the organization held by its Keeping company or its best Keeping organization together with shares held by or by subsidiaries or associates with the holding business or the final word holding business in mixture;