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Companies Act, 2013 - Accounts of Companies

6 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
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All lessons

1
Accounting Standards — Section 133
2
Corporate Social Responsibility — Applicability & CSR Committee (Section 135)
3
Financial Statement & Board's Report — Authentication, Signing & Director's Responsibility Statement (Section 134)
4
NFRA — Powers, Punishments, Companies Governed & Reporting (Section 132)
5
National Financial Reporting Authority (NFRA) - Section 132
6
Voluntary Revision of Financial Statements or Board's Report (Section 131)
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