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Company Balance Sheet and Profit & Loss Account

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Author: CA. Kamal Garg

ISBN: 978-93-9626-059-0

Publishing Date: 2023

Publisher: Bharat Law House

Edition: 10th edn., 2023

No of Pages: 1168

Vendor: Bharat Law House Pvt. Ltd.

About Company Balance Sheet and Profit & Loss Account under Accounting Standards & Schedule III (for the F. Y. 2022-2023)

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

Chapter 4

Approval and Adoption of Accounts

National     Financial     Reporting     Authority

(NFRA) and Accounting Standards
Chapter 5Reopening of Accounts
Chapter 6Voluntary Revision of Financial Statements or

Board’s Report

Chapter 7Sending Financial Statements to Members, etc. and Filing with ROC
Chapter 8Mandatory Internal Audit
Chapter 9Audit Committee

Division 2

                  Companies (Auditor’s Report) Order, 2020

 

Chapter 10    Companies   (Auditor’s   Report)   Order,   2020   — Checklist

Division 3

FinanciaReporting

Chapter 11    Schedule III under Companies Act, 2013 — An Analysis

Chapter 12FAQs on Schedule III under Companies Act,

2013

Chapter 13Schedule  III  under  Companies  Act,  2013  —

Practice Update

Chapter 14Schedule III (2021 Amendments)
Chapter 15Companies (Accounting Standards) Rules, 2021
Chapter 16Gist of Accounting Standards
Chapter 17Fixed Assets and Intangible Assets (Property, Plant and Equipment and Intangible Assets)
Chapter 18Investments
Chapter 19Current Assets, Loans and Advances
Chapter 20Miscellaneous Expenditure
Chapter 21Share Capital
Chapter 22Reserves and Surplus
Chapter 23Secured     Loans,     Unsecured     Loans     and

Long Term Provisions

Chapter 24Current Liabilities and Provisions
Chapter 25Borrowings     from     Banks     and     Financial

Institutions for the Specific Purpose

Chapter 26Contingent Liabilities and Dividends
Chapter 27Additional Regulatory Information
Chapter 28Profit and Loss Account
Chapter 29Accounting Treatment for MAT Credit
Chapter 30Expenditure   Incurred   During   Construction

Period

Chapter 31Financial Instruments
Chapter 32Accounting  for  Derivatives,  Equity  Index  & Equity Stock Options
Chapter 33Cash Flow Statement
Chapter 34Construction Cont

1 review for Company Balance Sheet and Profit & Loss Account

    KALIM WAHIDI
    May 16, 2023
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