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Applicability of Statement of Changes in Equity

Financial Reporting

Sir, as per Section 2 (40) of the Companies Act, 2013, financial statements includes a statement of changes in equity, if applicable. Is there any instances where the statement of changes in equity is not applicable? Video Details ------------- Ind AS - CA Final Introduction to Ind AS #7. Ind AS along with provisions of Companies Act & SEBI Rules and Regulation

Gokul

CA Final

★ 0

22-May-25 07:51

Answers (1)

Best Answer

If entity doesn’t follow Ind AS. Like Accounting Standards

CA Suraj Lakhotia

Admin

22-May-25 07:59

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