Company Financial Statements and Audit 2026 | CS Amit Baxi | Edition 2026

Description

Company Financial Statements & Audit 2026 offers detailed coverage of the provisions governing company accounts and audits under the Companies Act, 2013. It discusses books of account, preparation and presentation of financial statements, Schedule III requirements, cash flow statements, consolidated financial statements, depreciation, dividends, statutory, internal, secretarial and cost audits, auditor appointment and responsibilities, NFRA, MCA-21 e-filing, XBRL reporting, and practical audit procedures. The book also includes compliance checklists, statutory registers, threshold limits, government fees, and ready reference charts for day-to-day professional practice.