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Obligation to comply with Accounting Standards requires company and auditor adherence in preparing Financial Statements. Every company and its auditor(s) must apply the Accounting Standards in the manner specified in the Annexure to these rules, and those Standards govern the preparation of Financial Statements; an amendment omitted the earlier phrase referencing General Purpose Financial Statements.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Obligation to comply with Accounting Standards requires company and auditor adherence in preparing Financial Statements.</h1> Every company and its auditor(s) must apply the Accounting Standards in the manner specified in the Annexure to these rules, and those Standards govern the preparation of Financial Statements; an amendment omitted the earlier phrase referencing General Purpose Financial Statements.
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