revised schedule vi acharya master format

8/11/2019 Revised Schedule VI Acharya Master Format

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Revised Schedule VI - Format

[email protected] 1 of 18 CA K G Acharya


2/18

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4 of 18 CA K G Acharya


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11/18

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15/18

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16/18

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17/18

DisclosurebywayofnotesadditionalinformationregardingaggregateExpenditureandIncomeonthefollowingitems

(ContinuingfromOldScheduleVI)

, .,

(a) ValueofimportscalculatedonC.I.Fbasis duringthefinancialyearinrespectof

Rawmaterials;

Components

and

spare

parts;

Capitalgoods (Tobecomplied,althoughitisnotaP&LA/citem G/NofICAI)

G/NofICAI

1.ReportevenwhenpaidinRupee.

2.Purchasesnotconsumptionfollowingaccrualbasisistobereported.

3.Onlydirectimports.(Purchaseofimportedmaterialfromdomesticsourcesnotcovered).

4.IncaseofpartshipmentA/cforpartimportsonreasonableestimate,ifownershipis transferred.

5.IfcoisimportingonFOBvalue CotoworkoutapproxCIFvaluesfordisclosurepurposes.

xpen ture n ore gn currency ur ng t e nanc a year on account o roya ty, now ow, pro ess ona an

consultationfees,

interest,

and

other

matters;

G/NofICAI

1.Noforex,nodisclosurerequired.

2.Accrualbased Notbasedonremittance.

3.OtherMatterscouldincludean a mentsinforexnotcoveredearlier.E .Forei nTaxes.. . . .

(c) Total value of all imported raw materials, spare parts and components consumed during the financial year and the

total value of all indigenous raw materials, spare parts and components similarly consumed and the percentage of each

tothetotalconsumption;

G/NofICAI

1.EvenwhenpaidinRupee

2.TotalconsumptiontotallywithP&LA/cFigure.

3.WhenStocksarenotissuedforconsumptionasimportedandindigeneous(i.e.Mixedup)thenapply%basedontheratioof

{Openingstock+Purchases}.

(d) The amount remitted during the year in foreign currencies on account of dividends with a specific mention of the total

number of nonresident shareholders, the total number of shares held by them on which the dividends were due and the

yeartowhichthedividendsrelated;

G/NofICAI

1.Ifdividendispaidtononresidentinrupeesthennodisclosurerequired

2.Infotobefurnishedintheyearofpayment&notintheyearproposedordeclared(cashbaseddisclosure)

3.Infoofamountandnumberofshareholderonlywhendividendisremitted.

e Earnin sinforei nexchan e classifiedunderthefollowin heads,namel : . . .

Ro alt ,knowhow, ro essionalandconsultation ees;

Interestanddividend;

Otherincome,indicatingthenaturethereof

G/NofICAI

1.Accrualbasis

2.DiscloseincomeongrossbasiswithTDSmadebeingshownunderforexexpensesunder(b)above.

. n y rec expor s o ecovere .




18/18

ExplanationstoNotes(E)

E 1

ClassificationofassetsasCurrentAssets

Anassetshallbeclassifiedascurrentwhenitsatisfiesanyofthefollowingcriteria:

a) itisexpectedtoberealizedin,orisintendedforsaleorconsumptionin,thecompanysnormaloperatingcycle(Anoperating

cycleisthetimebetweentheacquisitionofassetsforprocessingandtheirrealizationincashorcashequivalents.Wherethe

normaloperatingcyclecannotbeidentified,itisassumedtohaveadurationof12months);

b)

itisheldprimarilyforthepurposeofbeingtraded;

c)

itisexpectedtoberealizedwithintwelvemonthsafterthereportingdate;or

d)

itiscashorcashequivalentunlessitisrestrictedfrombeingexchangedorusedtosettlealiabilityforatleasttwelvemonths

afterthereportingdate.

Allotherassetsshallbeclassifiedasnoncurrent.

E 2

ClassificationofliabilityasCurrentLiabilit

Aliabilityshallbeclassifiedascurrentwhenitsatisfiesanyofthefollowingcriteria:

a) itisexpectedtobesettledinthecompanysnormaloperatingcycle;

c)

it

is

due

to

be

settled

within

twelve

months

after

the

reporting

date;

ord) thecompanydoesnothaveanunconditionalrighttodefersettlementoftheliabilityforatleasttwelvemonthsafterthe

reportingdate.Termsofaliabilitythatcould,attheoptionofthecounterparty,resultinitssettlementbytheissueofequity

instrumentsdonotaffectitsclassification.

Allotherliabilitiesshallbeclassifiedasnoncurrent.

EN 3

Each item on the face of the Balance Sheet and Statement of Profit and Loss shall be cross referenced to any related information in the

notes to accounts. In preparing the Financial Statements including the notes to accounts, a balance shall be maintained between providing

excessive detail that may not assist users of financial statements and not providing important information as a result of too much

aggregation.

EN 4

Except in the case of the first Financial Statements laid before the Company (after its incorporation) the corresponding amounts

compara ves or e mme a e y prece ng repor n g per o or a ems s o wn n e nanc a a emen s nc u ng no ess a a so e

iven.

EN 5

Dependingupontheturnoverofthecompany,thefiguresappearingintheFinancialStatementsmayberoundedoffasbelow:

Turnover Roundingof

(i)lessthanonehundredcrorerupees Tothenearesthundreds,thousands,lakhsormillions,ordecimalsthereof.

(ii)onehundredcrorerupeesormore Tothenearest,lakhs,millionsorcrores,ordecimalsthereof.

Onceaunitofmeasurementisused.IsshouldbeuseduniformlyintheFinancialStatements.


revised schedule vi acharya master format

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