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Bharat’s Company Balance Sheet and Profit & Loss Account By CA. Kamal Garg

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Bharat’s Company Balance Sheet and Profit & Loss Account under Accounting Standards & Schedule III (for the Financial Year 2021-2022) By CA. Kamal Garg – 9th Edition 2022.

Bharat’s Company Balance Sheet and Profit & Loss Account under Accounting Standards & Schedule III (for the Financial Year 2021-2022) By CA. Kamal Garg – 9th Edition 2022.

About Company Balance Sheet and Profit & Loss Account under Accounting Standards & Schedule III (for the Financial Year 2021-2022)

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

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 Contracts

Chapter 35    Effects of Changes in Foreign Exchange Rates

Chapter 36    Borrowing Costs

Chapter 37    Segment Reporting

Chapter 38    Related Party Disclosures, Borrowings by Companies and Loans to Directors

Chapter 39    Lease Accounting

Chapter 40    Employee Benefits

Chapter 41    Consolidation of Accounts

Chapter 42    Accounting for Amalgamations

Chapter 43    Reporting under MSMED Act, 2006

DIVISION 4

Depreciation

Chapter 44    Depreciation under Companies Act, 2013

Chapter 45    Accounting Standard 10 (Revised): Property, Plant and Equipment

Chapter 46    Practical Illustrations on Depreciation Including Transitional Provisions

Chapter 47    Practical Illustrations on Depreciation as per AS 10 (Revised)

Chapter 48    Comparison of Schedule II (CA, 2013) with Schedule XIV (CA, 1956)

DIVISION 5

Checklists of Accounting Standards

Chapter 49    Checklists of Accounting Standards

DIVISION 6

Practice Pointers

Chapter 50    Practice Pointer Issues on Accounting Standards

Chapter 51    Commonly Found Non-Compliances of Schedule III of the Companies Act, 2013

Chapter 52    Specimen Financial Statements under Accounting Standards

Appendix 1   Formulas to compute ratios for Schedule III.

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Additional information

BINDING

PAPERBACK

AUTHOR

CA KAMAL GARG

ISBN

9789393749697

PUBLICATION

BHARAT LAW HOUSE (PVT) LTD

YEAR OF PUBLICATION

2022

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