A.S. Applicability ??

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CA Abhishek Singh (Querist)
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06 December 2010 i have not taken classes for Accounts. I have bought MPV books for AS. I was reading the applicability of As and really got confused regarding classification of SMC & NON SMC,& SME.

whether SME includes proprietorship, firms, HUF, Aop etc.

Also I inferred from reading that SMC & LEVEL-II & LEVEL III entities are the same then why it is referred as SME.

can anyone explain it in simple way.

MY id abhipcc@rediffmail.com

CA Sanat Pyne

CA Sanat Pyne (Expert)
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06 December 2010 VISIT THIS LINK

https://www.caalley.com/as/appl_as.html

CA Dhiraj Ramchandani

CA Dhiraj Ramchandani (Expert)
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06 December 2010 Hi if someone over here explains u, then its fine.., or else get D S RAWAT, there at the end chapters proper explaination is given... No need to get the book from market, u can get of ur friend's book and get that chapter xeroxed..

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