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Query Details

Asked by jyoti on :Feb. 13, 2018

What disclosure is required in financial statemen…

What disclosure is required in financial statement for the bank balances ?

What disclosure is required in financial statement for the bank balances ?

0

Jeeba Mar. 09, 2018

As per the Schedule III of the company act 2013, bank balance is disclosed under the Cash and Cash Equivalent in the current assets.

(i) Balances with Banks.

(ii) Earmarked balances with banks.

(iii) Balances with banks to the extent held as margin money or security against borrowings, guarantees, other commitments.

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