TMI BlogVoluntary revision of financial statements - Income Recognition - NPA - Section 131 of the Companies...Voluntary revision of financial statements - Income Recognition - NPA - Section 131 of the Companies Act, 2013 - The petitioner-company fulfilled the requirements under Section 131 of the Act and Rule 77 of the 2016 Rules and accordingly, the petitioner-company is entitled for seeking revision of its financial statements or board’s report, for the financial years, in question - it is seen that the relevant interest amounts for the particular years, being treated as accrued and not paid, is added..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
