Schedule vi
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
22 September 2012
provision for depreciation will be shown under which head as per revised schedule vi?
23 September 2012
Value of assets net of depreciation should be shown under 'Tangible assets' under the sub head 'fixed assets' under the main head ' assets -non current assets' and a reconciliation as stated in clause 6 I (iii) of 'general Instructions for preparation of balance sheet' shall be attached as a mandatory note to the balance sheet. Revised schedule VI does not mandate separate disclosure of 'provision for depreciation' as a liability in the balance sheet.
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