Click on the image to download the Schedule III Companies Act 2013 Notes.
As you know Balance sheet new format was introduced in Revised Schedule VI in Companies Act 1956, however due to recent applicability of Companies Act 2013, new Schedule is applicable which guides the format of financial statements i.e. Balance Sheet, P&L Account and Notes to Account. As you might remember, the Balance sheet format was completely changed by Revised Schedule VI, however Schedule III of Companies Act 2013 is on similar guidelines as Schedule VI Companies Act 1956
Here we are giving the Schedule III of Companies Act 2013 which guides the format of financial statements i.e. Balance Sheet, P&L Account and Notes to Account. This schedule is applicable from the November 2015 exams onwards. From exam point of view this update is really important and crucial.
These Schedule III Companies Act 2013 notes are released by ICAI.
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