CA IPCC Accounting
Company Balance Sheet And Profit & Loss Account under Companies Act, 2013

Company Balance Sheet And Profit & Loss Account Under Companies Act, 2013

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Overview of Company Balance Sheet And Profit & Loss Account Under Companies Act, 2013

Company balance sheet and profit & loss account under companies act, 2013

Contributors & Book Details of Company Balance Sheet And Profit & Loss Account Under Companies Act, 2013

Author CA. Kamal Garg
Publisher Bharat Law House Pvt. Ltd
Publication Year 5th edn., 2015
Language English
Number of pages 1340
ISBN-13 978-93-5139-303-0
ISBN-10 978-93-5139-303-0

Table of contents

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

Corporate Social Responsibility

Chapter 10 Corporate Social Responsibility under Companies Act, 2013

Chapter 11 Companies to which CSR Obligations are Applicable

Chapter 12 Mandatory CSR Obligations

Chapter 13 Mandatory CSR Spends

DIVISION 3

Companies (Auditor's Report) Order, 2015

Chapter 14 Companies (Auditor's Report) Order, 2015 — Checklist and Specimen Reporting

DIVISION 4

Financial Reporting

Chapter 15 Schedule III under Companies Act, 2013 — An Analysis

Chapter 16 FAQs on Schedule III under Companies Act, 2013

Chapter 17 Schedule III under Companies Act, 2013 — Practice Update

Chapter 18 Comparison of Old Schedule VI, Revised Schedule VI under Companies Act, 1956 vis-à-vis Schedule III under Companies Act, 2013) with Illustrative Disclosures

Chapter 19 Companies (Accounting Standards) Rules, 2006

Chapter 20 Gist of Accounting Standards

Chapter 21 Fixed Assets

Chapter 22 Investments

Chapter 23 Current Assets, Loans and Advances

Chapter 24 Miscellaneous Expenditure

Chapter 25 Share Capital

Chapter 26 Reserves and Surplus

Chapter 27 Secured Loans and Unsecured Loans

Chapter 28 Current Liabilities and Provisions

Chapter 29 Contingent Liabilities

Chapter 30 Profit and Loss Account

Chapter 31 Accounting Treatment for MAT Credit

Chapter 32 Expenditure Incurred During Construction Period

Chapter 33 Financial Instruments

Chapter 34 Accounting for Derivatives, Equity Index & Equity Stock Options

Chapter 35 Cash Flow Statement

Chapter 36 Construction Contracts

Chapter 37 Effects of Changes in Foreign Exchange Rates

Chapter 38 Borrowing Costs

Chapter 39 Carbon Credits

Chapter 40 Segment Reporting

Chapter 41 Related Party Disclosures, Borrowings by Companies and Loans to Directors

Chapter 42 Lease Accounting

Chapter 43 Employee Benefits

Chapter 44 Consolidation of Accounts

Chapter 45 Accounting for Amalgamations

Chapter 46 Disclosures for Loans and Advances Pursuant to Clause 32 of the Listing Agreement

Chapter 47 Reporting under MSMED Act, 2006

DIVISION 5

Code of Ethics

Chapter 48 Code of Ethics

DIVISION 6

Standards of Auditing

Chapter 49 Standards of Auditing

Chapter 50 Other Standards of Auditing

DIVISION 7

Guidance Notes on Auditing Aspects

Chapter 51 Guidance Notes on Auditing Aspects

Appendix 1 Extracts from Balance Sheet of Infosys Limited

Appendix 2 Extracts from Balance Sheet of Reliance Industries Limited

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