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The Securities Exchange Board of India has released guidelines for asset management companies to comply with Indian Accounting Standards (Ind AS). This step was taken post the amendment of Mutual fund rule. According to Ind AS, the amendment had made it mandatory for the AMCs to maintain financial statements and accounts of mutual fund schemes from 1st April 2023.
Under the new guidelines, the new circular states that the companies will have to prepare an opening balance sheet on the date of transition and the comparatives as required by Ind AS.
SEBI: Mutual fund schemes to comply with Ind AS
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