The Institute of Cost Accountants of India to organise Workshop on Presentation and Disclosures of Financial Statements as per the revised Schedule VI on the 19th- 20th April

  The Institute of Cost Accountants of India to organise Workshop on Presentation and Dsclosures of Financial Statements as per the revised  Schedule VI to the Companies Act , 1956 on 19th- 20th April, 2012.

In the context of preparation and presentation of Balance Sheet , and Statement of Profit and Loss as per the new Schedule VI to the Companies Act , 1956 for the accounting period commencing on or after 1.4.2011 , classification of various elements of financial statements and developing related disclosures is a critical corporate reporting issue.

 This Workshop has been designed to address all relevant issues relating to presentation of Financial Statements in the New Schedule VI format in case analysis mode.


  ¢Operating cycle analysis by line of business

¢Operating cycle analysis by service sector companies recognising revenue applying proportionate completion method as per AS 9

¢Operating cycle analysis by construction companies recognising revenue applying AS 7

¢Age analysis of Trade receivables, inventories

¢Classification of stores and spares

¢Classification of exceptional and extraordinary items

¢Cash and cash equivalents classification and disclosures

¢Other operating revenue versus other income

¢Discontinuing operations

¢Analysis of capital advance

¢Classification and disclosures of provisions

¢Contingent liabilities

¢Disclosure of commitments

¢Presentation and disclosures of :

Long term borrowings & short term borrowings, Long term and short term loans and advances, Other elements of Balance Sheet and Statement of Profit and Loss

¢Preparation of notes to accounts

¢Classification of elements of financial statements by Finance Companies

¢Disclosures under AS 1-AS 7 & AS9 AS 29.

¢Review of International Disclosure practices


 Senior and Middle level executives of Public and Private Sector Undertakings, Government Departments, Autonomous Bodies, Banks, Financial Institutions, Insurance Companies, Multi-nationals, Cost Accountants, Chartered Accountants and Company Secretaries will find the programme rewarding.


 The programme will be developed through lectures, discussions and case studies.


 19-20 April, 2012 (Timings : 09.30 Hrs. to 17.30 Hrs.)


 Hotel The Park, 15 Parliament Street, New Delhi 110 001. (Tel – 011 23743000)

 The seats are limited to only 50 on first come first serve basis.


 Rs.10000/- (Rupees ten thousand only) per participant on non residential basis. The fee includes course fee, course material (book by Dr. TP Ghosh on Revised Schedule VI) including course kit, lunch & tea/coffee.


 Shri D. Chandru

 Director (Continuing Education Programme)

 The Institute of Cost Accountants of India

 CMA Bhawan, 3 Institutional Area, Lodhi Road, New Delhi 110 003

 Phone: 011-24622156-57-58, 24618645 (M) 09818601200




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