What do you mean by capital reserve? How does the capital reserve differ from capitalization of reserve?

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What do you mean by ‘capital reserve’? How does the capital reserve differ from capitalization of reserve? Can capital reserve or capitalized reserve is available for distribution of dividend? Discuss with reference to the Indian Companies Act.

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Auditing And Assurance

ISBN: 249937

2nd Edition

Authors: Sanjib Kumar Basu

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