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Company Balance Sheet and Profit & Loss Account

2,040.35

Book Details
Book Name Company Balance Sheet and Profit & Loss Account under Accounting Standards & Schedule III (for the F.Y. 2023-2024)
ISBN 978-81-19565-50-4
Edition 11th edn., 2024
Pages 1168
Authors CA. Kamal Garg
Publisher Bharat Publishers
(Flat 27% Discount for a limited period + Free Shipping)
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Description

Grab the latest edition (11th, 2024) of ‘Company Balance Sheet and Profit & Loss Account under Accounting Standards & Schedule III‘ authored by CA. Kamal Garg, published by Bharat Publishers. With 1168 pages, this comprehensive guide covers various topics including Financial Reporting, Depreciation, Checklists of Accounting Standards, and more. For a limited period, avail a flat 27% discount along with Free Shipping. ISBN: 978-81-19565-50-4.

CONTENTS AT A GLANCE

Chapter Description Page Number
Bharat? 5
Preface to the Eleventh Edition 7
Preface to the First Edition 9
Detailed Contents 15
DIVISION 1 5
Accounts of Companies and Board of Directors Report
Chapter 1 Books of Account, Statutory Registers and Records 3
Chapter 2 Financial Reporting 30
Chapter 3 Approval and Adoption of Accounts 52
Chapter 4 National Financial Reporting Authority (NFRA) and Accounting Standards 69
Chapter 5 Reopening of Accounts 107
Chapter 6 Voluntary Revision of Financial Statements or Board’s Report 109
Chapter 7 Sending Financial Statements to Members, etc. and Filing with ROC 114
Chapter 8 Mandatory Internal Audit 121
Chapter 9 Audit Committee 124
DIVISION 2
Companies (Auditor’s Report) Order, 2020
Chapter 10 Companies (Auditor’s Report) Order, 2020 — Checklist 135
DIVISION 3
Financial Reporting
Chapter 11 Schedule III under Companies Act, 2013 — An Analysis 179
Chapter 12 FAQs on Schedule III under Companies Act, 2013 197
Chapter 13 Schedule III under Companies Act, 2013 — Practice Update 250
Chapter 14 Schedule III (2021 Amendments) 266
Chapter 15 Companies (Accounting Standards) Rules, 2021 310
Chapter 16 Gist of Accounting Standards 317
Chapter 17 Fixed Assets and Intangible Assets (Property, Plant and Equipment and Intangible Assets) 374
Chapter 18 Investments 407
Chapter 19 Current Assets, Loans and Advances 414
Chapter 20 Miscellaneous Expenditure 439
Chapter 21 Share Capital 447
Chapter 22 Reserves and Surplus 471
Chapter 23 Secured Loans, Unsecured Loans and Long Term Provisions 485
Chapter 24 Current Liabilities and Provisions 504
Chapter 25 Borrowings from Banks and Financial Institutions for the Specific Purpose 526
Chapter 26 Contingent Liabilities and Dividends 527
Chapter 27 Additional Regulatory Information 535
Chapter 28 Profit and Loss Account 557
Chapter 29 Accounting Treatment for MAT Credit 604
Chapter 30 Expenditure Incurred During Construction Period 606
Chapter 31 Financial Instruments 618
Chapter 32 Accounting for Derivatives, Equity Index & Equity Stock Options 645
Chapter 33 Cash Flow Statement 659
Chapter 34 Construction Contracts 676
Chapter 35 Effects of Changes in Foreign Exchange Rates 682
Chapter 36 Borrowing Costs 691
Chapter 37 Segment Reporting 694
Chapter 38 Related Party Disclosures, Borrowings by Companies and Loans to Directors 705
Chapter 39 Lease Accounting 735
Chapter 40 Employee Benefits 739
Chapter 41 Consolidation of Accounts 751
Chapter 42 Accounting for Amalgamations 804
Chapter 43 Reporting under MSMED Act, 2006 819
DIVISION 4

Depreciation

Chapter 44 Depreciation under Companies Act, 2013 835
Chapter 45 Accounting Standard 10 (Revised): Property, Plant and Equipment 864
Chapter 46 Practical Illustrations on Depreciation Including Transitional Provisions 880
Chapter 47 Practical Illustrations on Depreciation as per AS 10 (Revised) 911
Chapter 48 Comparison of Schedule II (CA, 2013) with Schedule XIV (CA, 1956) 920
DIVISION 5
Checklists of Accounting Standards
Chapter 49 Checklists of Accounting Standards 941
DIVISION 6
Practice Pointers
Chapter 50 Practice Pointer Issues on Accounting Standards 1033
Chapter 51 Commonly Found Non-Compliances of Schedule III of the Companies Act, 2013 1064
Chapter 52 Specimen Financial Statements under Accounting Standards 1071
Appendix 1 Formulas to compute ratios for Schedule III 1117

Additional information

Publisher

Bharat

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