Everything about 2013 cash
Everything about 2013 cash
Blog Article
two. (A) In respect of a business other than a finance corporation revenue from operations shall disclose individually while in the notes earnings from—
* Any merchandise under the subhead ‘Many others’ which exceeds a person for each cent of the total money being presented individually.
(e) the amount of additional fascination remaining due and payable even from the succeeding several years, until eventually this kind of day when the curiosity dues above are actually compensated for the small company, for the purpose of disallowance of a deductible expenditure less than area 23 of your Micro, Tiny and Medium Enterprises Enhancement Act, 2006.
In regard to investments in the money of partnership companies, the names of the firms (Along with the names of all their associates, total money plus the shares of each and every partner) shall be provided.
: This map from Raj Chetty's current operate exhibits which regions have superior and even worse intergenerational mobility (lighter is best and darker is even worse). As I've explained in advance of, I understand intergenerational inequality is an extremely unpleasant topic for Us citizens.
as a result of business combos and various changes plus the related amortization and impairment losses or reversals shall be disclosed independently.
(ix) The place the corporate has borrowings from banks or economic establishments on The premise of stability of present assets, it shall disclose the subsequent:-
Line products, sub-line products and sub-totals shall be offered being an addition or substitution over the confront in the Financial Statements when such presentation is applicable to an comprehension of the NBFC’s economic position or performance or to cater to types of NBFCs as prescribed with the related regulator or sector-unique disclosure necessities or when necessary for compliance Using the amendments to the appropriate statutes or under the Indian Accounting Criteria.
Wherever any prices or fulfillment but to become registered with ROC beyond the statutory interval, facts and motives thereof shall be disclosed.
4. Compound financial devices for example convertible debentures, in which break up into equity and legal responsibility parts, According to the requirements of the related Indian Accounting Requirements, shall be categorised and presented underneath the pertinent heads in ‘‘Liabilities and Fairness’.
Revenue underneath Each individual of the above mentioned heads shall be disclosed independently by way of notes to accounts on the extent applicable.
(d) a reconciliation of the amount 2013 cash of shares superb firstly and at the end of the period of time;
Likewise, the stability of ‘Other Equity’, immediately after changing negative balance of retained earnings, if any, shall be proven under the head ‘Other Fairness’ even if the resulting determine is during the destructive;
Provided that the financial assertion, with respect to one individual company, compact corporation, dormant corporation and private corporation (if this sort of personal business is usually a start out-up)might not include things like the cash move statement;