Dear All,
My company has passed a resolution for increase of authorised share capital as on 30.03.2018, but ROC has given an approval this year, whether Co. can shown in its balance sheet as at 31st March, 2018 increase authorised share capital or not.
The date of approval of ROC shall be considered and mentioned in financial statements from that respective year.
In your case no need to show new authorized capital. You can convey this to shareholders through Directors Report about this
CAclubindia
