Exposure Draft of Guidance Note on Transfer of Capital Reserve

Last updated: 22 March 2023
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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.

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Exposure Draft of Guidance Note on Transfer of Capital Reserve #pdf
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Submitted by · Posted 22 March 2023 · Other files by Shree · Report
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