The best Side of 2013 cash

The best Side of 2013 cash

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Where by bonds/debentures are redeemable by installments, the day of maturity for this purpose have to be reckoned as being the date on which the initial installment gets owing;

It's possible It really is just me, but the previous few decades are obtaining challenging to inform aside. Imagine a quiz issue:

(g) shares in the business held by Every shareholder holding more than 5 per cent. shares specifying the quantity of shares held;

(d) the asset is cash or simply a cash equivalent Except the asset is restricted from staying exchanged or utilized to settle a liability for a minimum of twelve months once the reporting interval.

(d) The amount remitted throughout the yr in foreign currencies on account of dividends with a selected mention of the total variety of non-resident shareholders, the entire quantity of shares held by them on which the dividends were owing and also the calendar year to which the dividends associated;

* Any merchandise underneath the subhead ‘Others expenditure’ which exceeds one particular for every cent of the full income for being presented separately.

G. The presentation of liabilities associated with team of assets categorized as held on the market and non-present belongings labeled as held on the market shall be in accordance With all the relevant Indian Accounting Standards (Ind ASs).

8. For the purpose of this Routine, the terms utilized herein shall possess the identical meanings assigned to them in Indian Accounting Expectations.

: This is why I love this chart: it nails The difficulty While using the inequality at the center of our financial state today. Corporate gains are our only persistently growing metric of financial accomplishment. Every little thing else that issues is bumping along The underside.

two. In consolidated economic statements, the following shall be disclosed By read more means of additional data:

(a) the principal amount of money and also the desire because of thereon (being revealed individually) remaining unpaid to any provider at the end of Every single accounting calendar year;

Furnished even further that a company or body corporate, current around the commencement of this Act, shall, inside a period of two yrs from these commencement, align its economical year According to the provisions of the clause

(ii) it truly is a firm whose securities are not listed or usually are not in the entire process of listing on any stock exchange, whether in India or outside India and

Presented that these class or classes of Keeping providers as may very well be prescribed shall not have levels of subsidiaries over and above this sort of quantities as can be prescribed.