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Ministry of Corporate Affairs MCA Government of India has on 3 March 2011 hosted on its website the revisedSchedule VI to the Companies Act 1956 which deals with the Form of Balance sheet Profit Loss Account and disclosures to be made therein.
Accounting standard 3 revised balance sheet as per schedule vi. Notes 1 to 5 15-20 8. Accounting Standard 3 PDF Download For Cash Receipts from Royalties Fees Commissions and Other Revenues is Covered under the AS 3 Cash Flow Statement ICAI. The cash in hand on 31122005 was Rs.
The government has decided to revise schedule VI to the Companies Act which stipulates the manner in which every company prepares and presents its balance sheet and profit and loss account. General Instructions to Revised Schedule VI 9-14 7. 902 E dated 26 March 2014 the Schedule III is applicable for the Balance Sheet and Statement of Profit and Loss to be prepared for the financial year commencing on or after April 1 2014.
Candidates can also download the Accounting Standards 3 PPT PowerPoint Presentations. Para 1 and 3 of General Instructions for preparation of Balance Sheet defines current assets non-current assets and current liabilities non-current liabilities respectively. Read this article to learn about the following two formats ie Format A for Balance Sheet and Format B for Profit and Loss Account.
To harmonise the disclosure requirements with the Accounting Standards and to converge with the new reforms the Ministry of Corporate Affairs vide Notification No. After locating the mistakes and making the following adjustments. The following three sub-sections have been added to Sec.
Better Information about the AS 3 Revised Schedule can be analyzed. Is higher needs to be disclosed separately. The revised Schedule VI has been framed as per the existing non-converged Indian Accounting Standards notified under the Companies Accounting Standards Rules 2006 and has no direct connection with the converged Indian Accounting Standards.
ThAs per the Government Notification no. Every Profit and Loss Account and Balance Sheet of the company should comply with the Accounting Standards3A. Revised Schedule VI Head Wise Classification Concepts.
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