Exposure Draft of Guidance Note on Transfer of Capital Reserve

Author
View profile
Last updated: 22 March 2023
Quick Summary
This document is an exposure draft of a guidance note concerning the transfer of capital reserves. It outlines principles for moving capital reserves to free reserves, including the conditions and timing for such transfers. The guidance is particularly relevant for companies dealing with specific Indian Accounting Standards (Ind AS) that require the creation of capital reserves. It aims to provide clarity on a topic where current regulations offer little specific direction.

File details
PDF 261 KB 0 downloads Corporate Law
File description
Exposure Draft of Guidance Note on Transfer of Capital Reserve #pdf
Download PDF 261 KB Like
Submitted by online · Posted 22 March 2023 · Other files by Shree · Report
Comments

Recent Files in Corporate Law

View more →
XLSX

ICAI Releases Excel Formats for Financial Statements of Limited Liability Partnerships

11 July 2026 Download
XLSX

ICAI Releases Excel Formats for Financial Statements of Non-Corporate Entities

11 July 2026 Download
PDF

Handbook on Key Compliances and Exemptions for Private Limited Company under the Companies Act, 2013

11 March 2026 Download
PDF

Supreme Court Annual Digest 2025

10 February 2026 Download
PDF

Contract Drafting, Governance & Defence

12 January 2026 Download
PDF

LLP Law in India

05 January 2026 Download

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Jai SolankiJai SolankiPro Member shashishashiPro Member CA. K. BRAHMANAYAGAMCA. K. BRAHMANAYAGAMPro Member Varun DhimanVarun DhimanPro Member DILIPDILIP
Subscribe to Pro
Join an elite circle of professionals


Popular Files


  1. CA Final Financial Reporting (FR) Paper New Course Nov 2026
  2. ICAI Students' Journal - Nov 2026
  3. RTPs for CA Foundation Jan 2027 Exams
  4. RTPs for CA Intermediate Jan 2027 Exams

Latest Job Openings

View all
Company
Featured ARTICLESHIP 31 October 2026
CA Articleship

apricus india

Navi Mumbai

CA Inter

View Details
Company
19 October 2026
Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details
Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
ARTICLESHIP 07 November 2026
Article Assisstant

DPV & Associates

Chennai

CA Inter

View Details
Company
30 October 2026
Asst Manager Accounts

Goodwin Pumps India Pvt Ltd

Chengalpattu

CA Inter

View Details