Companies Act, 2013--Financial Statement

Signing of Financial Statements--Overview

CA. Deepak Harwani

In the present article the learned author discusses the about section 134 of the Companies Act, 2013 which deals with the signing of the financial statements, including consolidated financial statements and their authorization and approval.

1. Introduction

The financial statements of any entity is the critical document which provides a comprehensive overview of the financial health of the company. Such financial statements are crucial from the point of stakeholders to assess the financial health of the company, further in order to take the decisions regarding the investment opportunities and future prospects.