Please let me know there is any criteria for Directors' reports to be part of Financials. In some comapnies, the same is not there in their financials.
16 November 2012
Auditors Report alongwith Annual Accounts should form part of the Directors Report because the Report which is addressed to the Members states that the Directors have pleasure in presenting the ....th Annual Report alongwith the Audited Balance Sheet and Profit & Loss Accounts for the year ended say 2011-12.
In view of the above, the Annual Accounts should form part of the Directors Report for information of the stakehloders.
CAclubindia
