Exposure Draft of Revised Guidance Note on Division III – Schedule III to the Companies Act, 2013 for NBFC that is required to comply with Ind AS by Corporate Laws & Corporate Governance Committee ICAI
EXPOSURE DRAFT
OF GUIDANCE NOTE
ON DIVISION III – SCHEDULE III
TO THE COMPANIES ACT, 2013 FOR
NBFC THAT IS REQUIRED TO
COMPLY WITH IND AS
(Revised September 2021 Edition)
(Last date for Comments: September 10, 2021)
Following is the Exposure Draft of the Revised Guidance Note on Division III Schedule III to the Companies Act, 2013 for NBFC that is required to comply with Ind AS 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/QMjMckkPwp1tVcqW9 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
