As a practising CA, we have to strictly follow the format as given in AAS-35 whilst certifying a PROJECT REPORT. OR, we can implement the theme of AAS-35 viz., the purpose of AAS-35 may be served in other terminology also.
Whether, AAS-35 is applicable to report on the Projections of SMEs or even smaller firms for the purpose of availing Working Capital Limits
CAclubindia
