Company Balance Sheet and Profit & Loss Account under Accounting Standards & Schedule III (for the F. Y. 2022-2023)

Chapter 3

Chapter 4

Approval and Adoption of Accounts

National     Financial     Reporting     Authority

(NFRA) and Accounting Standards

Chapter 5

Reopening of Accounts

Chapter 6

Voluntary Revision of Financial Statements or

Board's Report

Chapter 7

Sending Financial Statements to Members, etc. and Filing with ROC

Chapter 8

Mandatory Internal Audit

Chapter 9

Audit Committee

Chapter 12

FAQs on Schedule III under Companies Act,

2013

Chapter 13

Schedule  III  under  Companies  Act,  2013  —

Practice Update

Chapter 14

Schedule III (2021 Amendments)

Chapter 15

Companies (Accounting Standards) Rules, 2021

Chapter 16

Gist of Accounting Standards

Chapter 17

Fixed Assets and Intangible Assets (Property, Plant and Equipment and Intangible Assets)

Chapter 18

Investments

Chapter 19

Current Assets, Loans and Advances

Chapter 20

Miscellaneous Expenditure

Chapter 21

Share Capital

Chapter 22

Reserves and Surplus

Chapter 23

Secured     Loans,     Unsecured     Loans     and

Long Term Provisions

Chapter 24

Current Liabilities and Provisions

Chapter 25

Borrowings     from     Banks     and     Financial

Institutions for the Specific Purpose

Chapter 26

Contingent Liabilities and Dividends

Chapter 27

Additional Regulatory Information

Chapter 28

Profit and Loss Account

Chapter 29

Accounting Treatment for MAT Credit

Chapter 30

Expenditure   Incurred   During   Construction

Period

Chapter 31

Financial Instruments

Chapter 32

Accounting  for  Derivatives,  Equity  Index  & Equity Stock Options

Chapter 33

Cash Flow Statement

Chapter 34

Construction Cont