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Prateek Biyani (Querist)
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08 December 2009 What is the difference between Anexure, Schedule and Attachment to the financial statements. is there any difference between them regarding importance.

CA SURENDRA KUMAR RAKHECHA

CA SURENDRA KUMAR RAKHECHA (Expert)
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09 December 2009 The purpose of all is one and same although some difference is there.

Annexure is made to the main document when more discussion is required thereon.

Schedule is enclosed with the main text. Actually it is a part of main text. But if shown in the main text; then it will be too lengthy. Precise format gives easy understandability of information. If you wish to go into details; you can refer the related schedule.

Attachment may be in the form of some evidences which are generally known as enclosures.

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Ca. Rajesh Dhama

Ca. Rajesh Dhama (Expert)
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09 December 2009 we provide attechment when main page do not have a adequet space or when we provede additional information.

Schedules are statutory requirements and are form part of final accounts.

For example we can provide debtors list as a attechement to schedule of loan & advance

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