Listed non corporate entities

sree harsha (Article Trainee) (73 Points)

29 November 2013  

Hi, In case of applicability of Accounting standards, In so many cases it has been mentioned that

" applicable to Non- Corporate entities whose equity shares are listed in a recognised stock exchange"

my doubt is

1. Can a Non-Corporate entity have equity shares

2. If so, can it be listed

3. Can you quote some examples of listed non-coporates please.  Thanks in Advance.