Definitions

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xure containing the Accounting Standards (AS) appended to these rules; (d) "Enterprise" means a 'company' as defined in clause (20) of section 2 of the Act; (e) "Small and Medium Sized Company" (SMC) means, a company- (i) whose equity or debt securities are not listed or are not in the process of listing on any stock exchange, whether in India or outside India; (ii) which is not a bank, fi....