Sa 800 and 805
This query is : Resolved
mohit vaidya
(Querist)
05 April 2017
what is the meaning of word "Special Consideration" in SA 800 & 805 ?
06 April 2017
Special consideration as referred in SA 800 and 805 refers to specific purpose. Generally the financial statements are prepared as per Schedule III of Companies Act. However, for the specific purpose of bank or project reports the financial statements are required to be presented in a different manner which is referred as specific purpose
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