TaxTMI 
TaxTMI 
Companies (Accounts) Amendment Rules, 2018
X X X X Extracts X X X X
X X X X Extracts X X X X
....force on the date of their publication in the Official Gazette. 2. In the Companies (Accounts) Rules, 2014 (hereinafter referred to as the principal rules), in rule 10, the following proviso shall be inserted, namely:- "Provided that the Companies which are required to comply with Companies (Indian Accounting Standards) Rules, 2015 shall forward their statement in Form AOC-3A.". 3. In the principal rules, in the Annexure, after Form AOC-3, the following Form shall be inserted, namely:- [F. No. 1/19/2013-CL-V-Part] K.V.R. Murty, Joint Secretary ============= Document 1 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, G.S.R. PART II, SECTION 3, SUB-SECTION (i)] MINISTRY OF CORPORATE AFFAIRS ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n-current assets Equipment Plant and (b) Capital work-in-progress (c) Investment Property (d) Goodwill (e) Other Intangible assets (f) Intangible assets under development (g) Biological Assets other than bearer plants (h) Financial Assets (i) Investments (ii) Trade receivables (iii) Loans (iv) Others (to be specified) (i) Deferred tax assets (net) (j) Other non-current assets (2) Current assets (a) Inventories (b) Financial Assets (i) Investments (ii) Trade receivables (iii) Cash and cash equivalents (iv) Bank balances other than (iii) above (v) Loans (vi) Others (to be specified) (c) Current Tax Assets (Net) (d) Other current assets Figures as a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....quity component of compound financial instruments 2 Balance at the end Figures as at of the Reporting the beginning period of the previous (dd-mm-yy) 3 Reporting period (dd-mm-yy)* 4 Balance at Changes the in Restate Total Di Tra Any d comp vid nsfe other e beginnin accounti balance g of the ng policy at the period Reporting or prior period beginni rehe en r to Chan nsive ds reta ge inco ined (to the Balanc at Figur es as end of the at the begin ng of me ear be Report ning errors the for ning speci ing of reportin the fied) period the g period year ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Depreciation and amortization expense Other expenses V (I-IV) VI VII Total expenses (IV) Profit/(loss) before exceptional items and tax Exceptional Items Profit/(loss) before tax (V-VI) VIII Tax expense: (1) Current tax (2) Deferred tax IX Profit (Loss) for the period from continuing operations (VII-VIII) Profit/(loss) discontinued operations XI Tax expense from of 9 XII discontinued operations Profit/ (loss) from Discontinued operations (after tax) (X-XI) Profit/(loss) for the period (IX+XII) XIII XIV Other Income Comprehensive A (i) Items that will not be reclassified to profit or loss (ii) Income tax ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rofit and Loss,, Statement of Cash Flows (wherever applicable) and other statements and notes thereto prepared as per the requirements of Division II to the Schedule III to the Act are available at the Company's website at link.............. Copy of financial statement is also available for inspection at the registered office of the company during working hours for a period of 21 days before the date of AGM. 2. The amounts to be shown here should be the same as shown in the corresponding aggregated heads in the financial statements as per Schedule III. 3. Amount, if material, by which any item shown in the financial statements are affected by any change in the accounting policy, should be disclosed separately. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... hand; C d Cash in hand; Others(specify nature) (Separate disclosure should be made for cash and cash equivalents earmarked for specific purposes). 10. Segment Reporting shall be in the same format/details as reported in audited financial statements. The above stated salient features of the abridged financial statements should be authenticated in the same manner as the main financial statements. DIRECTOR'S REPORT Salient features of Director's Report shall be disclosed. Salient features shall include the following. a) State of affairs of the company. b) Details of Dividend declared. c) Details of frauds, if any, reported. d) Details of auditor's qualifications and reply thereon. e) Highl....