Preliminary expenses shown in balance sheet

The format of SPL in the schedule III is to be followed by every company, A company is allowed to insert any line item in the provided format but it cannot delete one that is given in Sch III.

There is no harm in extra disclosure, I think company can do so.

But also wait for experts comments on these.

I have just  read the general instructions as stated in Schedule III as Follows :-

(ii) Each item on the face of the Balance Sheet and Statement of Profit and Loss shall

be cross-referenced to any related information in the notes to accounts. In preparing the

Financial Statements including the notes to accounts, a balance shall be maintained between providing excessive detail that may not assist users of financial statements and not providing important information as a result of too much aggregation