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Important Points in Preparation of Schedule 3 Division 2 Financial Statements (Analysis of FS) A Compilation of All Adjustments asked in previous RTPS / MTPS / Exam Questions ✅ PPE instead of Fixed Assets ✅ Assets under lease (ROU Asset) will be separately shown under Tangible Assets under PPE ✅ Goodwill acquired in a business combination to be shown separately from Intangible Assets under Ind As 38 ✅ DTA & DTL should be netted off ✅ Bank deposits with more than 12m to maturity should be disclosed under OTHER FINANCIAL ASSETS under Non Current Assets ✅ Other Non Current Assets include Capital Advances ✅ Non Current Assets held for Sale should be shown as a separate line item ✅ Bonus shares issued, Shares issued for consideration other than cash & shares bought back should be DISCLOSED in Notes to Accounts ✅ Debit balance of Profit and Loss should be shown as NEGATIVE FIGURE under Retained Earnings which will be shown under Other Equity ✅ Reserve for Foreseeable Loss should NOT BE INCLUDED in RESERVES ✅ Interest Accrued but not due/ Interest Accrued And Due should be included in Current Liabilities under Other Financial Liabilities ✅ Proposed Dividend after the end of the year shall be DISCLOSED in Notes to Accounts and shall not be added in Current Liabilities ✅ Other Financial Liabilities include Unpaid Dividends, Application money received for allotment of shares to the extent refundable ❌ Redeemable Preference Shares are presented under Non Current Liabilities ❌ Govt Dues and Tax Liabilities aren't FINANCIAL LIABILITIES. They need to be disclosed under Other Current Liabilities/Current Tax Liabilities ❌ Unearned Revenue isn't a FINANCIAL LIABILITY. It should be shown under Other Current Liabilities ❕ Preference Dividend will be shown as Finance Cost in SOPL ❕If a company applies retrospective application of Accounting Policy as per Ind As 8, the company shall prepare 3 Set of Balance Sheet (End of FY, Comparative B/S for the Previous Year, Balance Sheet at the Beginning of the Comparative Previous Year. For ex, 31/3/20, 31/3/19 & 1/4/18) ❕ Non Controlling Interest should be shown as a part of Equity in CFS ❕Profit & Loss attributable to Owners and NCI should be presented separately ❕SOPL shall include Profit & Loss for the Current Period + OCI for the Period ❕ Foreign Currency Translation Reserve as per Ind As 21, FV Reserve as per Ind As 109 & Hedging Reserve as per Ind As 109 shall be RECLASSIFIED TO OCI ❕ Revaluation Reserve as per Ind As 16, FV Reserve as per Ind As 109 (FVTOCI Equity) & Remeasurement Reserve as per Ind As 19 shall be NOT BE RECLASSIFIED For more Important Notes, Updates & Amendment Notes join our below Channels👇 ╔╦═••°❀•°:🎁 ✠ 🎁:°•❀°••═╦╗ 🙈ℑoin CA Final Notes 👉 @CA_Final_NotesForAll 🙈Get Group wise Notes 👉 @Group1_CA_Final 👉 @Group2_CA_Final ╚╩═••°❀•°:🎁 ✠ 🎁:°•❀°••═╩╝

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