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AS - Annexure - Accounting Standards - General Instructions - Companies (Accounting Standards) Rules, 2021

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..... ompany is a Small and Medium Sized Company (SMC) as defined in the Companies (Accounting Standards) Rules, 2021 notified under the Companies Act, 2013. Accordingly, the Company has complied with the Accounting Standards as applicable to a Small and Medium Sized Company.” 1.2 Where a company, being a SMC, has qualified for any exemption or relaxation previously but no longer qualifies for the relevant exemption or relaxation in the current accounting period, the relevant standards or requir .....

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AS - Annexure - Accounting Standards - General Instructions - Companies (Accounting Standards) Rules, 2021

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..... andard: Provided that such a partial exemption or relaxation and disclosure shall not be permitted to mislead any person or public. 2. Accounting Standards, which are prescribed, are intended to be in conformity with the provisions of applicable laws. However, if due to subsequent amendments in the law, a particular accounting standard is found to be not in conformity with such law, the provisions of the said law will prevail and the financial statements shall be prepared in conformity with such .....

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AS - Annexure - Accounting Standards - General Instructions - Companies (Accounting Standards) Rules, 2021

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