Amended and updated notes on section 132 of Companies Act 2013. Provisions and rules for constitution of National Financial Reporting Authority (NFRA).
In response to the semiconductor export control measures announced by the United States this time, a spokesperson for the Chinese Ministry of Commerce stated, "The U.S. move is a typical act of economic coercion and a non-market practice. The U.S. says one thing and does another, constantl...
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Moreover, PRS’ analysis of the Draft Amendments to the Consumer Protection (E-Commerce) Rules, 2020 raised key concerns about liability attribution in e-commerce. It highlighted the need for a comprehensive regulatory framework that addresses how liability should be distributed among various stakeholde...
Under the amendments, covered entities will violate the regulations if they commit a prohibited act; fail to comply with any section for a 24-hour period; or fail to secure, or prevent unauthorized access to, nonpublic information due to noncompliance with the regulations. In assessing a penalt...
2021-22. However, Mr. Praveen, the audior of Amiysam Ltd. would have explained to Mr. Devraj the aforesaid provisions of the Companies Act, 2013, and told him that even though if it is presumed that the first two conditions as aforesaid might be satisfied by Amiysam Ltd. but still ...
were hesitant to include changes to the provisions on EAs in the amended EED since the article was not included in the EC proposal. They feared that opening of the article in the Council would send a signal to the EP, who could then put forward proposals for other amendments, e.g., th...
The amendments in ASU 2023-09 will become effective beginning of our 2025 fiscal year. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. We do not expect that this guidance will have a material impact upon our financial ...
Additional action taken: Passed with amendments by the House Committee on Financial Services by a vote of 31-22, along party lines, on September 20, 2019. Placed on the Union Calendar on January 7, 2020. Disclosure Requirements Issuers of securities registered under Section 12 of...
Before the amendments to the Companies Act 2006, the vast majority of small companies had the option of filing 'abbreviated' financial statements with Companies House as permitted in section 444 of the Companies Act 2006. Micro-entities are a subset of the small companies' regime and the ...