Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Entire Act] Union of India - Section Section 28 in The Companies (Indian Accounting Standards) Rules, 2015 28. If an entity did not present financial statements for previous periods, its first Ind AS financial statements shall disclose that fact. Designation of financial assets or financial liabilities
