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所在平台: Udemy |
课程主页: https://www.udemy.com/course/financials_changes/
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课程名称：2021-22财年第三附表财务报表格式的修订 概述：根据2021年3月24日发布的通知，印度公司事务部（MCA）对财务报表格式（即第三附表）进行了修订，适用于需要遵循会计准则（第一部分）和印度会计准则（第二部分）的公司。本课程旨在以简化的方式提供对修订内容的理解，课程结构包括以下部分： 1. 第三附表的适用性和会计准则基础 2. 资产负债表 - 负债相关修订 3. 资产负债表 - 资产相关修订 4. 损益表 5. 其他重要修订 6. 印度会计准则修订 课程涵盖的主要修订内容包括： - 四舍五入 - 应收账款和应付账款的账龄 - 在建工程和开发中的无形资产账龄 - 收入/资金周转控制 - 印度会计准则修订，包括以前期间错误在权益变动表中的陈述、租赁义务的表现、信用受损应收账款的单独分类 - 当前长期借款的现期到期部分、保证金等的表现 - 与注销公司相关的交易 - Charge的注册和解除 - Benami财产 - 基于流动资产的借款 - 用于特定目的的借款 - 投资于超过两层公司的结构 - 包含分子和分母的财务比率披露及变更 - 不动产、设备重估 - 投资属性的重估 - 对关键管理人员（KMP）及相关方的贷款或预付款 - 股本 - 主要股东持股详情 本课程为学员提供对财务报表格式修订的全面理解，有助于更加有效地准备和呈现财务报表。
MCA has vide Notification dated 24th March 2021 made changes in the format of financial statements (i.e. Schedule III) for the companies required to comply with Accounting Standards (Division - I) and Indian Accounting Standards (Division - II).The course is divided into 1. Schedule III Applicability and basics of Accounting Standards v Sch. III2. Balance Sheet - Liability related amendments3. Balance Sheet - Assets related amendments4. Profit and loss statement5. Other important amendments6. Ind AS amendmentsThe course aims to provide understanding of the amendments in simplified manner. The course covers the changes relating to:Rounding offTrade Receivables AgeingTrade Payable AgeingCWIP and Intangible Assets under development ageingRevenue/Income Control over fund circulationInd AS amendments covering prior period errors in statement of changes in equity, lease obligation presentation, separate classification for credit impaired trade receivablesChanges relating to presentation of current maturity of long term borrowings, security deposits etc.Transactions with Strike off companiesRegistration of charges and satisfaction of chargeBenami propertiesBorrowing based on security of current assetsUse of borrowing for specific purposeInvestment with more than 2 layers of companies11 Financial Ratio with disclosure of numerator and denominator and changes Revaluation of property plant and equipmentsRevaluation of investment propertyLoan or advance to KMP, Related parties Sharecapital - Promoter's Shareholding details
