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Home » Blog » Ind AS Schedule III Checklist | Presentation & Disclosure of Other Equity in the Financial Statements

Ind AS Schedule III Checklist | Presentation & Disclosure of Other Equity in the Financial Statements

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  • Last Updated on 27 May, 2023

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Ind AS; Financial Statements

The presentation and disclosure of other equity in the financial statements are critical aspects of financial reporting under the Indian Accounting Standards (Ind AS) Schedule III. Other equity represents the portion of a company’s shareholders’ equity that is distinct from share capital and retained earnings. It comprises various items such as share premium, revaluation reserve, capital reserves, and other reserves created by the entity. Proper presentation and disclosure of other equity provide transparency and enable users of financial statements to understand the composition, changes, and movements in the equity structure of the company. This checklist aims to highlight key considerations for the presentation and disclosure of other equity in the financial statements, keeping in mind the requirements of Ind AS Schedule III.

I. Has the company disclosed the Share Application money pending allotment as a separate line item under Other Equity

II. Whether the company has disclosed refundable share application money under other financial liabilities

III. Has the company complied with Ind AS 32 by splitting compound financial instruments that have both an equity and liability component

IV. Has the equity component of the compound financial instrument been disclosed by the company as a part of Other Equity

V. Has the company presented the liability component of compound financial instruments as a part of Borrowings

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied
View all posts by Taxmann

Author TaxmannPosted on May 27, 2023Categories News, Blog, Account & Audit

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