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what vital aspect take into account during finalising of boo

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17 March 2008 what aspect we should take in to account while finalising of the books of account of any limited listed company ,pls tell me whole phase
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HIMANSHU TIWARI

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HIMANSHU TIWARI (Querist)
17 March 2008
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CA Shailesh +91 9393926464

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CA Shailesh +91 9393926464 (Expert)
17 March 2008 I did not get ur query. R u asking about only books of accounts or for financial statements??
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R.V.RAO

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R.V.RAO (Expert)
18 March 2008 LISTED OR UNLISTED HAS NO BEARING ON BOOKS OF ACCOUNTS.SEC.209 OF COS. ACT GOVERN THE BOOKS OF ACCOUNTS TO BE MAINTAINED BY A COMPANY.
FOR A LISTED COMPANY,YOU MAY REFER TO STOCK EXCHANGE LISTING AGREEMENT ABOUT CLAUSES IF ANY ON BOOKS OF ACCOUNTS. BUT THIS IS OVER AND ABOVE SEC 209 ONLY .BUT NOT A SUBSTITUTION OF SEC 209 OF COS ACT.
R.V.RAO
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