The Revised Schedule VI To The Companies Act, 1956. CA ANIL MOOKIM D H A N B A D. POINT OF DISCUSSION. Pre-revised schedule VI to The Co. Act,1956 Revised schedule VI to The Co. Act,1956- - main priciples changes in Balance Sheet & Profit & Loss
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CA ANIL MOOKIM
D H A N B A D
changes in Balance Sheet & Profit & Loss
Format of B/S – P/L with itemwise discussion
Immediately preceding period information in financial statement with notes to a/c mandatory.
applicable from the 1st year of revised schedule vi.
Exemption : in the case of 1st year financial statements after incorporation.
As because neither the Electricity Act 2003 nor the rules framed thereunder prescribe any format
applicable to Interim financial statement also.
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