https://www.taxtmi.com/acts?id=14669 Definitions set out that Accounting Standards are those specified in rule 3 and Financial Statements align with the Companies Act. Enterprise means a company under the Act. The Small and Medium Sized Company (SMC) definition imposes that securities be unlisted, excludes banks, financial institutions and insurers, and applies quantitative turnover and borrowing limits plus a rule disqualifying holding/subsidiary relationships; SMC status is determined at the end of the relevant accounting period. en-us Sat, 04 Jun 2011 10:09:56 +0530 Thu, 11 Apr 2019 16:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14669 Definitions set out that Accounting Standards are those specified in rule 3 and Financial Statements align with the Companies Act. Enterprise means a company under the Act. The Small and Medium Sized Company (SMC) definition imposes that securities be unlisted, excludes banks, financial institutions and insurers, and applies quantitative turnover and borrowing limits plus a rule disqualifying holding/subsidiary relationships; SMC status is determined at the end of the relevant accounting period. Act-Rules Companies Law Sat, 04 Jun 2011 10:09:56 +0530 https://www.taxtmi.com/acts?id=14669