Professional change for rendering services . 1. Rent
2. Profit 3. Fee
4. Interest
Answers
Answer:
GENERAL INSTRUCTIONS
1. Where compliance with the requirements of the Act including Accounting Standards
as applicable to the companies require any change in treatment or disclosure including
addition, amendment, substitution or deletion in the head or sub-head or any changes,
inter se, in the financial statements or statements forming part thereof, the same shall be
made and the requirements of this Schedule shall stand modified accordingly.
2. The disclosure requirements specified in this Schedule are in addition to and not in
substitution of the disclosure requirements specified in the Accounting Standards prescribed
under the Companies Act, 2013. Additional disclosures specified in the Accounting Standards
shall be made in the notes to accounts or by way of additional statement unless required to
be disclosed on the face of the Financial Statements. Similarly, all other disclosures as
required by the Companies Act shall be made in the notes to accounts in addition to the
requirements set out in this Schedule.