Practicing Success
Practicing Success
CUET Preparation Today
| Share Application Money (refundable) is shown as: |
Short-term Provisions Short-term Borrowings Other Long-term Liabilities Other Current Liabilities |
| Other Current Liabilities |
| Share Application Money received and against which no allotment will be made (e.g. in case of oversubscription) is shown as Other Current Liability under Current Liabilities as the amount is refundable at some later date. |
