Listed non corporate entities

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Article Trainee
73 Points Joined October 2012

Hi, In case of applicability of Accounting standards, In so many cases it has been mentioned that

" applicable to Non- Corporate entities whose equity shares are listed in a recognised stock exchange"

my doubt is

1. Can a Non-Corporate entity have equity shares

2. If so, can it be listed

3. Can you quote some examples of listed non-coporates please.  Thanks in Advance.

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On 29 November 2013 at 14:31 Report
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Company Secretary
114 Points Joined November 2013

I am afraid I have never heard about it ever.

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On 30 November 2013 at 10:17
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Chartered Accountant
734 Points Joined March 2007

Good Question.

Refer to below. Hope this helps.

WIRC Referencer - Accounting standards Applicability for different types of entities

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On 30 November 2013 at 21:24
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Student CA IPC / IPCC
24 Points Joined March 2015
Can you resend the link .. As I m having the same doubt !! So if possible do tell .. how can a. Non corporate entity be listed !!!
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On 15 April 2017 at 14:32
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2 Points Joined November 2016
Yes a non corporate entity have equity shares It can be listed For e.g. a bank
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On 05 June 2017 at 10:14


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