Tag Archives: Financial Statement

Financial statements to be filed with ROC

Section – 137 Companies Act, 2013 (Enforced with effect from 1-4-2014.) Financial statement to be filed with Registrar 137. (1) A copy of the financial statements, including consolidated financial statement, if any, along with all the documents which are required to be or attached to such financial statements under this Act, duly adopted at the annual… Read More »

Financial Statement of Companies

Q : What is the definition of Financial Statement  as per Companies act 2013 ? According to section 2(40) ( Enforced with effect from 12-9-2013.) of the 2013 Act, in relation to a company, the term “financial statement” includes: (i)           a balance sheet as at the end of the financial year; (ii)          a… Read More »