https://www.taxtmi.com/acts?id=33859 Regulation 33 requires listed entities to prepare financial results on an accrual basis in accordance with interim reporting standards and GAAP in India, permitting optional IFRS submission; quarterly and annual results must be accompanied by limited review or audit reports from peer reviewed auditors and include disclosures specified in Part A of Schedule IV. Board approval, CEO/CFO certification, prescribed signatories, and placement of limited review reports before the board are mandatory. Submission formats, timelines, consolidated reporting, statements on impact of audit qualifications, half year asset/liability and cash flow notes, reconciliation of last quarter audited figures, and special provisions for insolvency resolution and SME Exchange listings are specified. en-us Mon, 24 Dec 2018 16:01:45 +0530 Mon, 16 Dec 2024 12:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=33859 Regulation 33 requires listed entities to prepare financial results on an accrual basis in accordance with interim reporting standards and GAAP in India, permitting optional IFRS submission; quarterly and annual results must be accompanied by limited review or audit reports from peer reviewed auditors and include disclosures specified in Part A of Schedule IV. Board approval, CEO/CFO certification, prescribed signatories, and placement of limited review reports before the board are mandatory. Submission formats, timelines, consolidated reporting, statements on impact of audit qualifications, half year asset/liability and cash flow notes, reconciliation of last quarter audited figures, and special provisions for insolvency resolution and SME Exchange listings are specified. Act-Rules SEBI Mon, 24 Dec 2018 16:01:45 +0530 https://www.taxtmi.com/acts?id=33859