Sunday, October 18, 2015

Balance Sheet, Profit And Loss Account under Companies Act 2013

COMPANIES ACT 2013

SCHEDULE III
  • Format Of Balance Sheet
  • Format Of The Profit And Loss Account
GENERAL INSTRUCTIONS
  • Applicable for all FS from 1/4/2014
  1. PART I-BALANCE SHEET
  2. PART II-PROFIT AND LOSS ACCOUNT
  • Supremacy given to Ind AS and Companies Act 2013
  • Cross referencing required for each item on the financial statements to NOTES and not to Schedules.
  • Format of Cash Flow Statement is not prescribed in Schedule III. It os governed by As on Cash Flow Statement.























By CA Piyali Parashari
CA, CWA, B Com (Hons)

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