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Web23. apr 2015. · What are provisions relating to financial statements under the New companies act 2013 1. Section 129 of companies act 2013, provides for preparation of financial statements. 2. 2(40) to include balance sheet, profit and loss account/income and expenditure account, cash flow statement, statement of changes in equity and any … WebThe bank’s balance sheet liability Balance Sheet Liability Liabilities in financial accounting refer to the amount of money a business owes to the lender. The lender can be anyone, including a bank, services provider, or supplier, while liabilities can be mortgages, loans, or IOUs. It is one of the two important parts of the balance sheet, followed by assets. WebThe liabilities of the business are divided majorly into two categories: 1. Current Liabilities: Current Liabilities are the short term obligations of the business that are expected to be … ccma advisory award