Sch.III to Companies Act 2013 amended w.e.f. 1st April 2021

Last updated: 27 March 2021

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This document details the amendments made to Schedule III of the Companies Act, 2013, effective from 1st April 2021. It outlines significant changes to the preparation of financial statements, including balance sheets and profit and loss statements. Key updates cover the disclosure of promoter shareholding, ageing schedules for trade payables and receivables, and specific requirements for various asset and liability classifications. This is essential reading for company secretaries, finance managers, and compliance officers needing to ensure adherence to the latest regulations.

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Schedule-III to Companies Act 2013 has been amended w.e.f. 1st April 2021 providing for more disclosures in financial statements. #pdf

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Submitted by P C Agrawal · Posted 27 March 2021 · Other files by P C Agrawal · Report

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