what vital aspect take into account during finalising of boo

This query is : Resolved 

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


17 March 2008 I did not get ur query. R u asking about only books of accounts or for financial statements??

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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