Chandni Ansari17 Apr, 2025Business
NFRA has been constituted on 1 st October, 2018 ▪ Constituted on 1 st October, 2018, the National Financial Reporting Authority (NFRA) is a body under the Companies Act 2013 established for the purpose of implementation and enforcement of accounting and auditing standards and oversight of the work of auditors ➢ MCA Amends disclosure requirement in Balance Sheet & P&L Statement of NBFCs as per IND As Schedule III. • Applicable to NBFCs covered under the purview of IND AS
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