Explore IND AS 32: Financial Instruments (Presentation) and understand the contractual nature of financial assets and liabilities.
Section 180 of Chapter XII of Companies Act,2013 imposes certain restrictions on the powers of the board. As per this Section Board can exercise certain powers only with the consent of the company by a special resolution:- (a) Sell, lease or otherwise dispose of the whole, or substantially the whole, of one or more undertaking […]
