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 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 | 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 Cont
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