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05 March 2015 Whether New Schedule III is applicable for May 2015 CA-IPCC accounts ?

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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06 March 2015 Yes. Schedule III is applicable for May 2015 CA IPCC Exam.

Except for addition of general instructions for preparation of Consolidated Financial Statements (CFS), the format of financial statements given in the Schedule III of the Companies Act, 2013 is the same as the revised Schedule VI notified under the Companies Act, 1956.

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