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Financial Statements Presentation under Companies Act ...
Financial Statements Presentation under Companies Act, 2013: Practitioner's Perspective Committee for Capacity Building of CA Firms and Small & Medium Practitioners (CCBCAF&SMP). The Institute of Chartered Accountants of India (Set up by an Act of Parliament). New Delhi The Institute of Chartered Accountants of India All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic mechanical, photocopying, recording, or otherwise, without prior permission, in writing, from the publisher. DISCLAIMER: The views expressed in this book are those of the author(s).
Highlights of Financial Reporting Under Companies Act, 2013 stCompanies to follow uniform accounting period i.e. from 1st April to 31 March of next year, with exception of subsidiaries who with approval of Tribunal may opt for different accounting period. Financial Statements to include cash flow statement and statement of
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