Amendment in Schedule III to Companies Act, 2013

Last updated: 31 March 2021
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This document outlines the significant amendments made to Schedule III of the Companies Act, 2013, which came into effect on 1st April 2021. It covers changes to financial statement preparation for companies following Indian GAAP, including new rules for rounding off figures, modifications to the balance sheet and profit & loss statement formats, and additional disclosure requirements in the notes. These updates are crucial for businesses to ensure compliance with the latest financial reporting standards.

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Submitted by · Posted 31 March 2021 · Other files by CA Harshal Jain · Report
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