Want to know more
Enter the details and we'll call you soon

Name :

Company Name :

City :

Mobile No. :

Email id :


Thank you for your details

Our Executive will reach you shortly.

Your Session Will Expire in   seconds.
If you do not wish to log-out, choose 'Let me continue'
Reset SessionCancel Session
Skip Navigation Links

Going concern basis of reporting in a Start-up Enterprise

June 15, 2019[2019] 106 taxmann.com 164 (Article)
Under section 134 (5) it is desirable as part of the responsibility statement for the Board of Directors to state in their report that the annual accounts are drawn or prepared on a going concern basis. It is further required upon the Board to state in their report that in the preparation of the annual accounts, the applicable accounting standards had been followed along with proper explanation relating to material departures.
read more 7 min read

Best view in 1140 x 768