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 40B in The Companies (Indian Accounting Standards) Rules, 2015 40B. In the circumstances described in paragraph 40A, an entity shall present three balance sheets as at: (a)the end of the current period;(b)the end of the preceding period; and(c)the beginning of the preceding period.
