ICAI GUIDANCE NOTE ON DIVISION II-IND AS SCHEDULE III TO THE COMPANIES ACT, 2013 (Revised July 2019 Edition)
The Government is bringing out several changes in the Companies Act, 2013 from time to time to enhance transparency by way of mandating additional disclosures. Towards the same, the Ministry for Corporate Affairs has issued a Notification dated 11.10.2018 wherein amendments have been brought in to the Schedule III to the Companies Act, 2013. The amendments are related to additional disclosures for trade receivables, loan receivables, trade payables and to comply with the disclosure requirements under the Micro, Small and Medium Enterprises Development Act, 2006.
Keeping this in mind, a need was felt by ICAI for providing appropriate guidance to the members in view of the amendments that have been brought in by the Government so that the requirements of Schedule III can be complied with by the companies that are required to prepare their financial statements as per Ind AS in letter and spirit.
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Download Guidance Note on Division II-Ind As Schedule III to Companies Act, 2013
Source- ICAI
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I want excel format of schedule 3 of division 2 of Indian Accounting Standard as per companies act 2013