Demystifying Changes Applicable To Financial Statements For FY 2021-22 And Onwards Pursuant To Amendments In Schedule III.

The Ministry of Corporate Affairs (MCA) has amended Schedule III of Companies Act 2013 (Act) on 24 March 2021 with an objective to increase transparency and provide additional disclosures to users of financial statements. These amendments are effective from 1 April 2021. We have prepared a presentation to highlight key consideration which companies should be aware of while implementing these changes.
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