Annual accounts - Form and contents of –Corresponding figures for immediately preceding financial year given for each group head as a whole instead of for each item Whether sufficient compliance of the sub section

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....57. Subjects:-  Annual accounts - Form and contents of -Corresponding figures for immediately preceding financial year given for each group head as a whole instead of for each item ‑ Whether sufficient compliance of the sub‑section As far as possible, in every balance sheet, prepared in accordance with Schedule VI, the corresponding figures for the immediately preceding fina....

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....f recalculating these figures, it will serve the purpose if figures against groups are shown as illustrated above. While displaying the figures for the previous year care should, however, be taken to ensure that all the items in the audited balance sheet and the profit and loss account are fully incorporated in the current year's balance sheet and profit and loss account as corresponding figure....