Question
The Division III, inserted in Schedule III of the
Companies Act, 2013, prescribes the format for preparation of financial statements of which of the following?Solution
Division I –relates to format for preparation of financial statements for companies complying with Accounting Standards (AS)  Division II-relates to format for preparation of financial statements for companies complying with Indian Accounting Standards (Ind AS)  Division III-relates to format for preparation of financial statements for NBFCs complying with Indian Accounting Standards (Ind AS)
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