Companies Act, 2013Understanding a Balance Sheet in view of the Companies Act, 2013
June 5, 2019by GLC & Partners
Financial Statement Section 2(40) of the Companies Act, 2013 defines the term financial statement to include: Balance Sheet as at the end of the financial year; Profit and loss account for the financial year; Cash flow statement for the financial year; Statement of change in equity, if applicable, and Any explanatory note forming part of...