Cash and cash equivalents and bank balances other than cash and cash equivalents as per Division II – Ind AS Schedule III to the Companies Act 2013

(i) Cash and cash equivalents shall be classified as: (a) Balances with banks (of the nature of cash and cash equivalents); (b) Cheques, drafts on hand; (c) Cash on hand;           …

Continue Reading Cash and cash equivalents and bank balances other than cash and cash equivalents as per Division II – Ind AS Schedule III to the Companies Act 2013