Several changes have been brought into Schedule III to the Companies Act, 2013. This article deals with the changes brought into Schedule III applicable to the companies whose financial statements are prepared in accordance with the Companies(Accounting Standards) Rules,2006.
source https://www.caclubindia.com/articles/amendments-in-schedule-iii-of-companies-act-2013-part-1-47223.asp
source https://www.caclubindia.com/articles/amendments-in-schedule-iii-of-companies-act-2013-part-1-47223.asp
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