Schedule III to the Companies Act 2013 Amended by MCA
The MCA has revised Schedule III of the Companies Act, 2013 to include general instructions for preparing the balance sheet and profit and loss account of an Ind AS-compliant …
Category: Accounting
ICAI Guidance Note- Depreciation Accounting in Companies (Sch. II Companies Act)
Accounting for depreciation is generally a significant matter for the purpose of true and fair determination of the operating results of a company as reflected in its statement of …
Accounting Standards Interpretations – ICAI
The ICAI has issued ‘Accounting Standards Interpretations (ASI)’ from time to time in connection with it’s different accounting standards. These interpretations are intended to apply only to material items. …