{"id":429,"date":"2021-01-16T07:05:45","date_gmt":"2021-01-16T07:05:45","guid":{"rendered":"http:\/\/www.rnm.in\/blog\/?p=429"},"modified":"2025-01-30T10:55:44","modified_gmt":"2025-01-30T10:55:44","slug":"caro-2020-mca-defers-applicability","status":"publish","type":"post","link":"https:\/\/www.rnm.in\/blog\/caro-2020-mca-defers-applicability\/","title":{"rendered":"CARO 2020: MCA defers immediate applicability; now applicable from F.Y. 2021-22"},"content":{"rendered":"\n

The Ministry of Corporate Affairs (MCA) has deferred the applicability of the notified the Companies (Auditor\u2019s Report) Order (CARO) 2020, till 1st April, 2021. <\/strong><\/p>\n\n\n\n

The notification\nseeks to amend the Companies (Auditor\u2019s Report) Order, 2020. In the Companies\n(Auditor\u2019s Report) Order, 2020, in paragraph 2, for the figures, letters and\nword \u201c1st April, 2020\u201d, the figures, letters and word \u201c1st April, 2021\u201d shall\nbe substituted. The Companies (Auditor\u2019s Report) Order, 2020 is applicable for\nall statutory audits commencing on or after 1 April 2021. The Companies\n(Auditor\u2019s Report) Order, 2020 is a new format for issue of audit reports in\ncase of statutory audits of companies under Companies Act, 2013. It has\nincluded additional reporting requirements after consultations with the\nNational Financial Reporting Authority (NFRA). NFRA is an independent regulatory\nbody for regulating the audit and accounting profession in India. The aim is to\nenhance the overall quality of reporting by the company auditors.<\/p>\n\n\n\n

Ind AS 16: Capitalization of employees, rent, travelling, housekeeping expenses as a part of cost of asset<\/strong><\/p>\n\n\n\n

A leading public\nsector undertaking Entity say, B Ltd. engaged in the business of infrastructure\nfacilities. At present, B Ltd. is engaged in one of its project of plan,\ndesign, develop, build, commission, maintain, operate and finance high speed\nrail services i.e. Bullet Train project. entire cost of project is funded in\nthe form of equity – from Ministry of Railway. The Indian Accounting Standards\n(Ind AS) are applicable to B Ltd. B Ltd. has incurred Rs. 1500 lacs as employee\nbenefit expenses and other expenses for corporate and project site specifically\nrelated to the project. The bifurcation of above amount is mentioned below:-<\/p>\n\n\n\n

Sr. No.<\/td>Expense Head<\/td>Amount (Rs. in Lakh)<\/td><\/tr>
1.<\/td> Employee Benefit Expenses (finance department and project associated departments.<\/td>700<\/td><\/tr>
2.<\/td> Rent Expenses (head office where project executing team including directors sit.<\/td>430<\/td><\/tr>
3.<\/td> Travelling Expenses (incurred on different departments)<\/td>250<\/td><\/tr>
4.<\/td> Housekeeping Expenses<\/td>120<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Entity had capitalized the entire\nexpenditure incurred on above items as part of cost of Bullet Train project. <\/p>\n\n\n\n

Whether the accounting treatment adopted by\nB Ltd. is correct as per the relevant Ind AS? If not, what should be the\ncorrect accounting treatment?<\/p>\n\n\n\n

Answer<\/strong><\/p>\n\n\n\n

No, the accounting treatment adopted by\nEntity is not correct as per Ind AS 16 Property, Plant and Equipment.<\/p>\n\n\n\n

Para 16 of IND-AS 16 explain the cost which\ncan be directly considered as cost of project which is as under:-<\/p>\n\n\n\n

16 The\ncost of an item of property, plant and equipment comprises:<\/em><\/p>\n\n\n\n

    \n
  • its purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates.<\/em><\/li>\n\n\n\n
  • any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.<\/em><\/li>\n\n\n\n
  • the initial estimate of the costs of dismantling and removing\nthe item and restoring the site on which it is located, the obligation for\nwhich an entity incurs either when the item is acquired or as a consequence of\nhaving used the item during a particular period for purposes other than to\nproduce inventories during that period.<\/em><\/li>\n<\/ul>\n\n\n\n

    Further as per PARA 17 of IND-AS 16 explain directly attributable costs are:<\/em><\/p>\n\n\n\n

      \n
    • costs of employee benefits (as defined in Ind AS 19, Employee Benefits) arising directly from the construction or acquisition of the item of property, plant and equipment;<\/em><\/li>\n\n\n\n
    • costs of site preparation;<\/em><\/li>\n\n\n\n
    • initial delivery and handling costs;<\/em><\/li>\n\n\n\n
    • installation and assembly costs;<\/em><\/li>\n\n\n\n
    • costs of testing whether the asset is functioning properly, after deducting the net proceeds from selling any items produced while bringing the asset to that location and condition (such as samples produced when testing equipment); and<\/em><\/li>\n\n\n\n
    • professional fees.<\/em><\/li>\n<\/ul>\n\n\n\n

      As per para 17\nof the standard, only those employee benefit expenses which are arising\ndirectly from the construction of assets can be considered as directly\nattributable for the creation of asset. Administrative and other general\noverheads are excluded from the items of costs of property, plant and\nequipment.<\/p>\n\n\n\n

      From the above\nguidance, it can be stated that employee benefit expenses can be capitalized\nonly to the extent it is related to the construction of project assets i.e.\nproject associated departments and which are related to finance department\nshould be expensed off in the statement of profit and loss. Further, rent\nexpenses relating to head office can be considered as directly attributable\nprovided the project execution related activities are being performed at the\nsite and can be capitalized till the assets are ready to operate in the manner\nspecified.<\/p>\n\n\n\n

      With regards to travelling expenses, there\ncan be exceptional situations where travelling expenses are directly\nattributable to creation of an asset. Thus, after considering appropriate facts\nand circumstances if it is found that these expenses relate directly to the\ncreation of asset only than it should be capitalized. Housekeeping expenses are\npurely in nature of administrative and general overheads and therefore, these\ncannot be capitalized as cost of an item of project asset.<\/p>\n\n\n\n

      For Detail refer :-  https:\/\/resource.cdn.icai.org\/60000eac48884-10.pdf<\/p>\n","protected":false},"excerpt":{"rendered":"

      The Ministry of Corporate Affairs (MCA) has deferred the applicability of the notified the Companies (Auditor\u2019s Report) Order (CARO) 2020, till 1st April, 2021. The notification seeks to amend the Companies (Auditor\u2019s Report) Order, 2020. In the Companies (Auditor\u2019s Report) Order, 2020, in paragraph 2, for the figures, letters and word \u201c1st April, 2020\u201d, the figures, letters and word \u201c1st […]<\/p>\n","protected":false},"author":3,"featured_media":430,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[17,14],"tags":[19,123,27,25],"class_list":["post-429","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assurance","category-general","tag-audit","tag-caro","tag-ministry-of-corporate-affairs","tag-statutory-audit"],"yoast_head":"\nCARO 2020: Applicability Deferred to F.Y. 2021-22<\/title>\n<meta name=\"description\" content=\"The Ministry of Corporate Affairs (MCA) has deferred the immediate applicability of the Companies (Auditor's Report) Order, 2020 (CARO 2020). 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