https://www.taxtmi.com/circulars?id=57942 Offer documents must present audited financial information for the last three completed financial years and any necessary interim period (or combined financial statements if InvIT history is insufficient), prepared under Ind AS and adjusted for prior period errors, accounting policy changes and auditor reported modifications. Required statements include balance sheet, profit and loss/income and expenditure, changes in unitholders' equity, cash flows, net assets at fair value, total returns at fair value, and specified notes; additional mandatory disclosures cover project wise cash flows, EPU, contingent liabilities, commitments, related party transactions, capitalisation, debt history, auditor reliance rules, NDCF framework, projections with auditor and manager certification, MDA, and combined statement principles. en-us Thu, 20 Oct 2016 00:00:00 +0530 Mon, 03 Dec 2018 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57942 Offer documents must present audited financial information for the last three completed financial years and any necessary interim period (or combined financial statements if InvIT history is insufficient), prepared under Ind AS and adjusted for prior period errors, accounting policy changes and auditor reported modifications. Required statements include balance sheet, profit and loss/income and expenditure, changes in unitholders' equity, cash flows, net assets at fair value, total returns at fair value, and specified notes; additional mandatory disclosures cover project wise cash flows, EPU, contingent liabilities, commitments, related party transactions, capitalisation, debt history, auditor reliance rules, NDCF framework, projections with auditor and manager certification, MDA, and combined statement principles. Circulars SEBI Thu, 20 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57942