indian company balance sheet pdf


How are financial statements prepared in India?

    These financial statements have been prepared in accordance with the Indian Accounting Standards (referred to as “Ind AS”) as prescribed under section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from time to time. (b) Basis of preparation

Is the balance sheet in agreement with the books of account?

    (c) The Balance Sheet, the Statement of Profit and Loss (including other comprehensive income), the Statement of Changes in Equity and the Statement of Cash Flows dealt with by this Report are in agreement with the books of account.

What are the other liabilities in theconsolidated financial statements?

    148 I Consolidated Financial Statements Annual Report 2018-19 Notes forming part of the Consolidated Financial Statements 22) Other liabilities Other liabilities consist of the following: (A) Other liabilities - Non-current (` crore) As at March 31, 2019 As at March 31, 2018 Operating lease liabilities413 392
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