Tag Archives | Disclosures

Views Justifying Disclosures of Cost Audit Reports

This article throws light upon the top seven views justifying disclosures of cost audit reports. (i) The provisions of the Companies (Amendment) Act, 1974 intends to ‘safeguard the interests of the shareholders’. The interests of the shareholders are not merely limited to a satisfactory return on their sums invested. They, as outsider-participants in the capital […]

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