Sbn- disclosure in financial statements

Ashish Sharma (Student CA Final ) (22 Points)

05 October 2017  

I have a query regarding that in case of "Disclosure of SBN's" in financial statements whether the new notes(i.e Rs.2000 ) received from customers during the period from 9th Nov 16 to 30th Dec 16 , should be disclosed as "Other Denomination Notes" or only notes of denominations of Rs.10 to 100 only should be disclosed under "Other Denomination Notes". Kindly Please Clarify the same. Thanks in advance.