Accounting standard-18

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Querist : Anonymous (Querist)
26 September 2015 Weather AS-18 "Related Party Disclosure" is required to comply by SMC.

If yes, then please send me the Link for the Notification of the same ASAP.

Thnks

26 September 2015 II. Exemptions/Relaxations for SMEs
(A) Accounting Standards not applicable to Level II and Level III enterprises in their entirety:
AS 3, Cash Flow Statements
AS 17, Segment Reporting
AS 18, Related Party Disclosures
AS 24, Discontinuing Operations.

follow this link
https://www.icai.org/new_post.html?post_id=3046&c_id=251


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