Workshop: Revised Schedule VI : Presentation & Disclosure

Workshop: Revised Schedule VI : Presentation & Disclosure


About The Event


Presentation of Balance Sheet

* Revised format of Balance sheet
* Current Non-current Classification
* Analysis of Operating cycle : Classification of inventories , trade receivables and trade payables
* Classification of investments, loans and advances , provisions
* Held for trading financial assets and financial liabilities
* Borrowings having discretionary roll over feature
* Loan with put option

Cash and cash equivalents

* Term deposits
* Restricted cash
* Earmarked bank balances

Notes to Balance Sheet

* Share capital
* Reserves and Surplus
* Application Money pending Allotment
* Long Term Borrowings
* Other Long Term Liabilities
* Short term borrowings
* Other current assets
* Long term and short term provisions
* Tangible Assets
* Intangible Assets
* Capital Work In Progress
* Intangible Assets under development
* Non-current and current Investments
* Long term and short term loans and advances
* Accounting for Investment Property
* Contingent Liabilities and Commitments

Presentation of Profit and Loss Statement

* Format of Profit and Loss Account
* Exceptional and Extra-ordinary items
* Discontinuing Operations – Comparative analysis of Profit and Loss format , AS 24 presentation issues and IFRS 5
* Proposed dividend
* Prior period items
* Presentation of Excise Duty
* Notes to Profit and Loss Statement
* Finance costs
* Disclosure of expenditure
* Disclosures of raw material consumed, goods purchase opening stock and closing stock by broad heads
* Disclosures of earnings and expenditure in foreign currency
* Disclosure of transfer to reserve and provisions and withdrawal from provisions

Faculty Dr. T P GHOSH

* Dr. T.P. Ghosh is a prolific writer, an extremely renowned faculty with International Exposure and published work in the area of accounting and finance.

How to Register

* Fees: Rs. 8,000/- +10.3 % service tax per person. Fees includes lunch, tea, course material etc.

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