A Simple Key For 2013 cash Unveiled

8. For the objective of this Timetable, the terms utilized herein shall possess the similar meanings assigned to them in Indian Accounting Standards.

.—With the functions of this part, other than the place the context or else necessitates, any reference into the economical assertion shall involve any notes annexed to or forming part of these kinds of economic statement, providing info required to be supplied and allowed to be specified in the form of this sort of notes underneath this Act.

(a) the principal total along with the desire owing thereon (to get proven separately) remaining unpaid to any supplier at the end of Each and every accounting year;

(III) day and quantity of guarantee, protection or the like presented to or on behalf of the Ultimate Beneficiaries

The company shall supply the details of many of the immovable Qualities (other than Houses where the Company would be the lessee and also the lease agreements are duly executed in favour on the lessee) whose title deeds are usually not held within the title of the corporate in following structure and exactly where these kinds of immovable residence is jointly held with Many others, particulars are required to be provided on the extent of the corporate’s share.

With regard to hedges and hedge accounting, NBFCs may offer a description in accordance with the necessities of Indian Accounting Specifications, of how derivatives are utilized for hedging, reveal different types of hedges identified for accounting purposes as well as their use/software through the entity.

also that almost nothing During this procedures shall implement in respect click here of consolidation of economic statement by an organization having subsidiary or subsidiaries integrated outside India just for the monetary 12 months commencing on or right after 1st April, 2014

(iv) Financial loans and developments thanks by directors or other officers of the organization or any of them either severally or jointly with another man or woman or amounts owing by firms or personal companies respectively where any director is actually a partner or possibly a director or a member shall be individually mentioned.

: Here's why I like this chart: it nails the issue with the inequality at the middle of our overall economy at the moment. Company income are our only consistently soaring metric of economic success. Anything else that matters is bumping alongside The underside.

Share software cash on the extent not refundable shall be demonstrated under the head Equity and share application revenue to your extent refundable shall be individually shown less than ‘Other money liabilities’.

(ii) Wherever borrowings have already been confirmed by directors or Other folks, the combination quantity of these borrowings under Every single head shall be disclosed;

(d) a reconciliation of the number of shares excellent in the beginning and at the end of the reporting period of time;

An organization shall disclose Through notes added facts regarding mixture expenditure and earnings on the subsequent products:—

# related information and facts shall be provided where by no due date of payment is specified in that scenario disclosure shall be from the date on the transaction.