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            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>Understanding Financial Statements: Balance Sheet, P&L, Cash Flow, and Ind AS Compliance for True and Fair View</h1> Financial statements provide a structured representation of an entity's financial position and performance, aiding users in making economic decisions. They include a balance sheet, profit and loss statement, cash flow statement, and explanatory notes. Management may present reviews explaining financial performance and uncertainties. Financial statements must present a true and fair view, adhering to Indian Accounting Standards (Ind AS) and requiring faithful representation of transactions. In rare cases, entities can depart from Ind AS compliance if it misleads users, but must disclose the departure, its reasons, and effects on financial statements.

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