Question : DISCLOSURE NORMS



(a) whether the Government has recently made changes in the disclosure norms of firms in their annual reports;

(b) if so, the details thereof; and

(c) if not, the reasons therefor?

Answer given by the minister


THE MINISTER OF STATE IN THE(SHRI R.P.N. SINGH) MINISTRY OF CORPORATE AFFAIRS

(a) to (c) Yes, Madam. The Ministry has revised schedule VI to the Companies Act, 1956, w.e.f. 01.04.2011 prescribing formats of balance sheet & profit & loss Account for disclosure of information in financial statements of the companies to ensure greater transparency and accountability for better corporate governance.