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Querist : Anonymous

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Querist : Anonymous (Querist)
25 January 2015 hi.. in may2015 ipcc exams should we follow schedule 3 balance sheet format strictly or we can follow schedule 6 balance format too.
thanks in advance..
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
25 January 2015 Schedule III will be applicable.

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