Meaning of “Applied criteria

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Sir, 
Can you please explain the meaning of Applied criteria in SA 810

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Ravi Staff April 24, 2017

In Indian context it simply means basis / format use for preparing summary that is Form AOC-3 as per Sec 136 of companies act which allows listed companies to have send summary fimancial statement instead of detailed.
Download form AOC-3 it is simple and it will give loads of clarity on summary financial statements.

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