AS-5 : Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
Accounting Standard (AS) 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies Objective...
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AS-4 : Contingencies and Events Occurring After the Balance Sheet Date
Accounting Standard (AS) 4* Contingencies and Events Occurring After the Balance Sheet Date Introduction 1. This Standard deals with the...
AS-3 : Cash Flow Statements
Accounting Standard (AS) 3 Cash Flow Statements As per the definition of ‘financial statements’ under the Companies Act, 2013, financial...
AS-2 : Valuation of Inventories
Accounting Standard (AS) 2 Valuation of Inventories Objective A primary issue in accounting for inventories is the determination of the...
AS-1: Disclosure of Accounting Policies
Accounting Standard (AS) 1 Disclosure of Accounting Policies Introduction This Standard deals with the disclosure of significant accounting policies followed...
Whether to file form ADT-1 for the appointment of first auditor or not
Whether to file form ADT-1 for the appointment of first auditor or not? The requirement of filing form ADT-1 for...
Internal Audit applicability under section 138 of the Companies Act 2013
Section 138 of the Companies Act 2013: Internal audit (1) Such class or classes of companies as may be prescribed shall...
INC-20A Form of MCA
New section inserted after section 10 of the companies act 2013, section 10A says a company incorporated on or after...
E-Form INC-20A can be Filed Upto 31st August 2021
Every company required to file Form INC-20A shall file the same within 180 days of its incorporation. Non filling of Form INC-20A allows Registrar of Companies...
Can an EGM be held at a place outside India?
Summary: An Extra-Ordinary General Meeting of an Indian Company or a subsidiary of an Indian Company, called by the Board...