This article is an attempt to list out the provisions/compliances by the applicable entities, in respect of the provisions of National Financial Reporting Authority, constituted under provisions of Section 132 of the Companies Act, 2013.
A specific thrust is put-in to see as to which type of entities, will come under the scope “Bodies Corporate (Other than Companies)”.
The National Financial Reporting Authority [NFRA], was constituted with effect from 01.10.2018, and working provisions, functions, have been notified vide NFRA Rules, Dt: 13.11.2018.
Read more: NFRA Rules - Will they apply to LLP - Companies Act