What Does 2013 cash Mean?
What Does 2013 cash Mean?
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8. For the goal of this Agenda, the conditions employed herein shall have the exact same meanings assigned to them in Indian Accounting Standards.
(I) date and degree of fund advanced or loaned or invested in Intermediaries with entire details of every Middleman.
(h) shares reserved for situation beneath selections and contracts or commitments for the sale of shares or disinvestment, such as the terms and amounts;
In the same way, the equilibrium of ‘Other Fairness’, right after changing detrimental harmony of retained earnings, if any, shall be revealed under the head ‘Other Fairness’ even if the ensuing determine is during the detrimental; and
4. An entity shall disclose the list of subsidiaries or associates or joint ventures that have not been consolidated while in the consolidated monetary statements together with the purpose of not consolidating.
(g) shares in the corporation held by Each and every shareholder Keeping much more than 5 p.c shares specifying the number of shares held;
Wherever any Plan of Preparations has been accredited with the Knowledgeable Authority when it comes to sections 230 to 237 of the Companies Act, 2013, the organization shall disclose the outcome of these kinds of Plan of Arrangements happen to be accounted for during the guides of account of the corporation ‘in accordance While using the Plan’ and ‘in accordance with accounting criteria’ and deviation in this regard shall be stated.
) The Central Authorities might, By itself or on an application by a category or courses of organizations, by , exempt any from complying with 2013 cash any of the necessities of this part or the rules produced thereunder, if it is considered essential to grant this sort of exemption in the public curiosity and any these types of exemption may be granted either unconditionally or matter to these kinds of problems as could possibly be specified in the notification.
(g) shares in the business held by Just about every shareholder holding much more than 5 for each cent. shares specifying the volume of shares held;
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10. Compound fiscal instruments like convertible debentures, where by break up into equity and liability parts, According to the requirements of the suitable Indian Accounting Standards, shall be categorised and introduced underneath the pertinent heads in ‘Fairness’ and ‘Liabilities’.
(i) specifically or indirectly lend or put money into other folks or entities identified in any method in any respect by or on behalf in the Funding Party (Ultimate Beneficiaries) or
4. A receivable shall be classified to be a “trade receivable” whether it is in respect of the amount because of on account of goods marketed or products and services rendered in the traditional class of company.
(i) straight or indirectly lend or put money into other persons or entities identified in almost any fashion in any way by or on behalf on the Funding Celebration (Supreme Beneficiaries) or