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Revised b/s

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(Querist)
10 August 2012 Plz help me,
Under which Head I have to show SHARE DEPOSIT. under liability side Revised Sch VI.
SHARE DEPOSIT which is shown after Share capital in Previous year Audited B/s of Old Format.

Revised Sch VI:
(1) Shareholder's Funds
(a) Share Capital
(b) Reserves and Surplus
(c) Money received against share warrants
(2) Share application money pending allotment
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Amol S Joglekar

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Amol S Joglekar (Expert)
10 August 2012 That is one of the basic AIMs of IFRS. Years together companies are showing such amopunt next to share capital...why? saving stamp duty? Well the line item may be shown under current liability. advances. (Hope this will prompt such companies to convert this to share capital)
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