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Free reserve


Ashish Sharma (Service)     14 September 2013

Ashish Sharma
Service 
 68 likes  1028 points

| My Other Post

Can anyone please clarify the below terms provided in definition of "free reserve" in Companies Act 2013

(ii) any change in carrying amount of an asset or a liability recognized in equity, including surplus in profit and loss account on measurement of asset or liability at fair value.

shall not treated as free reserves.

 

     




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