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A balance sheet is often described as a "snapshot of a company's financial condition". [1] It is the summary of each and every financial statement of an organization. Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business's calendar year. [2]
IDR's are based on the original American depositary receipts that were first introduced in 1927 in the US.. The Ministry of Corporate Affairs of the Government of India, using section 642 read with section 605A had prescribed the Companies (Issue of Indian Depository Receipts) Rules, 2004 (IDR Rules) vide notification number GSR 131(E) dated February 23, 2004.
Form 3CD is a format of the Audit Report required to be filed by tax auditors of a certain section of Assessees in India. The Income Tax Department of India clearly lays down the rules associated with the use of this form. Form 3CD is a Form in accordance with Rule 6G(2) and Section 44AB of the Indian Income Tax Act, 1961. The Form is a part of ...
Historical financial statements. Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity.
The trial balance, which is usually prepared using the double-entry accounting system, forms the basis for preparing the financial statements. All the figures in the trial balance are rearranged to prepare a profit & loss statement and balance sheet. Accounting standards determine the format for these accounts (SSAP, FRS, IFRS). Financial ...
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