The Companies Act, 2013 has been amended to insert in the Schedule III, a format for for the Ind AS financial statements.

With the amendment in place, we now have two divisions in the Schedule III, Division I being Format for Financial Statements (applicable to companies which are not required to prepare their financial statements as per Ind AS) and Division II being the Format for Financial Statements applicable to companies which are required to prepare their financial statements as per the Ind AS.

The presentation disseminates on the Division II inserted by the amendment.

Download PPT on Ind AS financials as per amended Schedule III

Nitish Aggarwal
Consultant, Ind AS and Audit

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