This book provides an analytical updates of the companies act, 2013 covering review of the major recommendations of the company law committee and high powered csr committee, banking and insolvency code, supreme court decisions of the constitution of nclt and nclat, proposed revision of the schedule iii in the context of implementation of indian accounting standards and the proposed revision of the companies (auditors’ report) order, 2016. highlights simplification of the private placement process facilitating start-ups relaxation of prohibition in granting loans to persons in whom director is interested review of the fraud penalty simplified annual return for small companies making opcs attractive shaping statement of changes in equity other comprehensive income expanding the scope of caro debates on qualification of technical members of nclt & nclat deficient csr mechanism privileges to one person company global trends in small company audit exemption simplified financial reporting for smes proposed changes in cost records and audit rules
|Author||T P GHOSH|
|Publisher||TAXMANN PUBLICATIONS PVT. LTD.|
|Publication Year||2016 Edition|
|Number of pages||564|
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