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Himanshu Kalra

Latest Posts by Himanshu Kalra

Accounting for Late Payment Surcharge rules under Ind AS

November 28, 2022 6990 Views 0 comment Print

It is well documented that the Discoms have been unable to pay their outstanding dues to the power generating companies over the last couple of years. This has led to an overall impact on the energy sector where generating companies are facing liquidity issues and are forced to incur additional finance costs.

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