Companies Act, 2013Understanding a Balance Sheet in view of the Companies Act, 2013
June 5, 2019by Krishna Grandhi and GLC Team
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...