Change in b/s as per company law from fy 2014-15

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02 May 2014 what is changes in b/s for fy year 2014-15 as per company law

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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02 May 2014 No change in format of Balance Sheet.

Schedule III of Companies Act 2013 is similar to Revised Schedule VI under Companies Act , 1956. However, there is an additional format and guidance for preparation of Consolidated Financial Statements.

Check page no 266 onwards of Bare Act from below link--

http://www.mca.gov.in/Ministry/pdf/CompaniesAct2013.pdf

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