August 2011
Intermediate to advanced
996 pages
27h 13m
English
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Appendix 6
New Format of Financial Statements
INTRODUCTION
Ministry of Corporate Affairs (MCA) has issued new vertical format of Balance Sheet and introduced the format of the vertical Statement of Profit & Loss, both put together, popularly known as Schedule VI to the Companies Act. The new format is applicable to those companies whose accounting period starts 1.04.2011 onwards. Thus first corporate financial statements in the new format will be available after 31.03.2012.
It has been further clarified that:
- Where compliance with the requirements of the companies act including accounting standards as applicable to the companies require any change in treatment or disclosure including addition, amendment, substitution or deletion in the head/sub-head ...
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