Exposure Draft of Revised Guidance Note on Division II – Ind AS Schedule III to the Companies Act, 2013 by Corporate Laws & Corporate Governance Committee ICAI
EXPOSURE DRAFT OF
REVISED GUIDANCE NOTE ON
DIVISION II – IND AS SCHEDULE III
TO THE COMPANIES ACT, 2013
(Revised September 2021 Edition)
(Last Date for Comments: September 10, 2021)
Following is the Exposure Draft of the Revised Guidance Note on Division II- IND AS Schedule III to the Companies Act, 2013 issued by the Corporate Laws & Corporate Governance Committee of the Institute of Chartered Accountants of India, for comments.
The Committee invites comments on any aspect of this Exposure Draft. Comments are most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.
Comments can be submitted using one of the following methods, so as to be received not later than September 10, 2021.
1. Electronically: Click on https://forms.gle/5n4QTnATXSQRKGPGA to submit comments online. (Preferred method):
2. Email: Comments can be sent to comments.clcgc@icai.in
3. Postal: Corporate Laws & Corporate Governance Committee, The Institute of Chartered Accountants of India, ICAI Bhawan, A- 29, Sector- 62, Noida – 203209.
Further clarifications on any aspect of this Exposure Draft may be sought by email to comments.clcgc@icai.in
