ABOUT Company Balance Sheet and Profit & Loss Account
Features
• Commentary on Schedule III of the Companies Act, 2013 as amended
• Companies (Accounting Standards) Rules, 2021 effective from 1-4-2021
• Gist of Accounting Standards
• Opinions of Expert Advisory Committee of ICAI
• Practice Pointer issues on Accounting Standards
• Commonly Found Non-Compliances of Schedule III
• Depreciation
• CARO, 2020 – Checklist
• Specified Financial Statements under Accounting Standards & Schedule III
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