Other Current Assets
General Instructions for Preparation of StatementsInterest accrued on bank deposits, unbilled revenue, net current tax assets.
Other Current Assets Workings
Schedule III, Part I — Division I (Section Q) — FY 2025-26Definition
Current assets that do not fall under current investments, inventories, trade receivables, cash and cash equivalents, or short-term loans and advances.
Recognition Criteria
Recognized when a transaction creates a short-term right to receive cash or other economic benefits within 12 months (e.g. interest accrued on bank deposits, current tax assets).
Measurement Principles
Measured at the expected realizable amount or historical nominal value.