Transcription of GUIDANCE NOTE ON DIVISION II - IND AS SCHEDULE III TO …
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GUIDANCE NOTE ON DIVISION II - IND AS SCHEDULE III TO …
GUIDANCE NOTE ON DIVISION II - IND AS SCHEDULE III TO THE companies ACT, 2013 (Revised July 2019 Edition) Corporate Laws & Corporate Governance Committee 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. First Edition : May 2017 Second Edition : July 2019 Committee/Department : Corporate Laws & Corporate Governance Committee E-mail : Website : Price : Rs. 200/- ISBN No. : 978-81-8441-868-2 Published by : The Publication Department on behalf of the Institute of Chartered Accountants of India.
The Government is bringing out several changes in the Companies Act, 2013 from time to timeto enhance transparency by way of mandating additional disclosures. Towards the same, the Ministry for Corporate Affairs has issued a Notification dated 11.10.2018 wherein amendments have been brought in to the Schedule III to the Companies Act, 2013.
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