Q. What does lAS 1 (International Accounting Standard 1) require a company to disclose in its financial statements?

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Q. What does Schedule III of the Companies Act, 2013, contain?

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Q. In the notes to accounts, what are the items that a company is required to disclose according to Schedule III?

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Q. According to Section 11 of the Insurance Act, 1938, what are the financial statements that every insurer is required to prepare at the expiration of each financial year?

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Q. According to IRDA (Preparation of Financial Statements and Auditor's Report of Insurance Companies) Regulations, 2002, what does Schedule 'A' contain, and which insurers should comply with it?

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Q. What does Schedule 'C' of IRDA (Preparation of Financial Statements and Auditor's Report of Insurance Companies) Regulations, 2002, pertain to?

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Q. What specified forms should life insurers use for preparing Financial Statements?

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Q. What does the Cash Flow Statement provide users of financial statements with?

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Q. As per Section 129 of the Companies Act, 2013, at every annual general meeting of a company, the ________________________ of the company shall lay before such meeting financial statements for the financial year.

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Q. A current asset is expected to be realised within ____ after the reporting date.

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Q. The Report of the Auditors on the Financial Statements of every insurer / re-insurer shall be in conformity with the requirements of _____________.

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Q. Non-life insurers shall prepare revenue account as per____________________.

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Q. Financial Statements of mutual funds or Asset Management Companies are to be prepared in the ______________ Format and in compliance with all requirements set out in the _______________________ of the Companies Act, 2013.

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