NBFCs complying with Ind AS must file AOC-4 NBFC Ind AS and consolidated AOC-4 CFS NBFC Ind AS with the Registrar. The Companies (Accounts) Amendment Rules, 2020 require every NBFC that is required to comply with Ind AS to file standalone financial statements with the Registrar together with Form AOC-4 NBFC Ind AS and consolidated financial statements, if any, with Form AOC-4 CFS NBFC Ind AS; the amendment adds these two detailed e-forms to the Annexure of the Companies (Accounts) Rules, 2014.
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.
NBFCs complying with Ind AS must file AOC-4 NBFC Ind AS and consolidated AOC-4 CFS NBFC Ind AS with the Registrar.
The Companies (Accounts) Amendment Rules, 2020 require every NBFC that is required to comply with Ind AS to file standalone financial statements with the Registrar together with Form AOC-4 NBFC Ind AS and consolidated financial statements, if any, with Form AOC-4 CFS NBFC Ind AS; the amendment adds these two detailed e-forms to the Annexure of the Companies (Accounts) Rules, 2014.
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