Question
As per Schedule III of the Companies Act, 2013, the
current maturities of long term debt have to be shown under which of the following heading?Solution
As per Amendment notification to Schedule III of Companies Act, 2013, applicable from April 01, 2021, the current maturities of long term borrowings shall be disclosed separately under short term borrowings. The Current maturities of finance lease obligations continue to be disclosed under other current liabilities.
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