Revision in the criteria for classifying Level II non-corporate entities

Last updated: 08 March 2013

1. The Council of the Institute with a view to harmonise the differences between the Accounting Standards issued by the ICAI and the Accounting Standards notified by the Central Government under the Companies (Accounting Standards) Rules, 2006, in February, 2008 issued the announcement titled as Harmonisation of various differences between the Accounting Standards issued by the ICAI and the Accounting Standards notified by the Central Government1 wherein the Council prescribed the criteria
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