09 March 2008
THERE IS NO SEPRATE AND DISTINCT CMA FORMAT FOR ANY PARTICULAR NATURE OF BUSINESS.YOU NEED TO ADOPT THE FINANCIALS OF THE THIS PECULIAR INDUSTRY TO FIR IN THE EXISTING CMA FORMAT, SUCH AS WIP, FINISHED GOODS ETC.IN MY OPINION THERE WOULD BE NO WIP AND FG SINCE THE PRODUCT I.E., POWER IS IMMEDIATELY TRANSFERRED/ EVACUATED TO THE GRID AND THERE IS NO MEASURABLE PROCESS TIME IN THE GENERATION OF POWER FROM WINDMILL
CAclubindia
