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Company Balance Sheet and Profit & Loss Account under Accounting Standards & Schedule III (for the F. Y. 2023-2024)

 

by CA. Kamal Garg
 
Company Balance Sheet and Profit & Loss Account under Accounting Standards & Schedule III (for the F. Y. 2023-2024)
 
List Price: Rs. 2795
BharatLaws Member Price: Rs. 2515 ( 10% Discount )
Publisher: Bharat Law House Pvt. Ltd.
Edition: 11th edn., 2024
Year: 2024
ISBN: 978-81-19565-50-4
Pages: 1168
Availability: In Stock.

About Company Balance Sheet and Profit & Loss Account under Accounting Standards & Schedule III (for the F. Y. 2023-2024)
 

DIVISION 1

Accounts of Companies and
Board of Directors Report

Chapter 1      Books of Account, Statutory Registers and Records     

Chapter 2      Financial Reporting                                                            

Chapter 3      Approval and Adoption of Accounts                              

Chapter 4      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                                                                

Division 2

Companies (Auditor's Report) Order, 2020

Chapter 10    Companies (Auditor's Report) Order, 2020 — Checklist     

Division 3

Financial Reporting

Chapter 11    Schedule III under Companies Act, 2013 — An Analysis        

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 Contracts                                                      

Chapter 35    Effects of Changes in Foreign Exchange Rates               


Chapter 36    Borrowing Costs                                                                 

Chapter 37    Segment Reporting                                                             

Chapter 38    Related Party Disclosures, Borrowings by Companies and Loans to Directors      

Chapter 39    Lease Accounting                                                               

Chapter 40    Employee Benefits                                                              

Chapter 41    Consolidation of Accounts                                                

Chapter 42    Accounting for Amalgamations                                       

Chapter 43    Reporting under MSMED Act, 2006                                

DIVISION 4

Depreciation

Chapter 44    Depreciation under Companies Act, 2013                      

Chapter 45    Accounting Standard 10 (Revised): Property, Plant and Equipment 

Chapter 46    Practical Illustrations on Depreciation Including Transitional Provisions   

Chapter 47    Practical Illustrations on Depreciation as per AS 10 (Revised)           

Chapter 48    Comparison of Schedule II (CA, 2013) with
Schedule XIV (CA, 1956)                                                    

DIVISION 5

Checklists of Accounting Standards

Chapter 49    Checklists of Accounting Standards                                

DIVISION 6

Practice Pointers

Chapter 50    Practice Pointer Issues on Accounting Standards         

Chapter 51    Commonly Found Non-Compliances of Schedule III of the Companies Act, 2013 

Chapter 52    Specimen Financial Statements under Accounting Standards

Appendix 1   Formulas to compute ratios for Schedule III
 
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