Description
Wolters Kluwer Borrowings, Loans And Investments By Companies Law, Accounting And Taxation by CA Kamal Garg
Key Features
Legal, Accounting, Auditing (CARO 2016) and Taxation aspects of Loans and Investment by the Companies
Coverage with Companies Act, 2013 (updated with Ordinance Act, 2018), Income Tax Act, 1961 and FEMA 1999
Issue and Redemption of Debentures and Bonds and Acceptance of Deposits by the Companies
Registration of Charges
Borrowing Powers of Directors along with disclosure of interest
Guarantee and Security aspects for loan taken by Employees, Directors and Sister Concerns etc.
Comparative Analysis of Borrowing/Investment related AS, IFRS and Ind AS
Accounting Standards and Schedule III requirements
Updated by Companies (Amendment) Ordinance Act 2018, passed on 2.11.2018
About the Author
CA. Kamal Garg [B. Com (H), FCA, DISA (ICAI), Insolvency Professional] is a Fellow Member of The Institute of Chartered Accountants of India (ICAI) and a First Class Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi and a consulting academician in KGMA, Delhi. He was also the member of Board of Studies (BOS) Study Material Research Group (2009-2010) of NIRC of ICAI and a special invitee member of Accounting Standards Board (ASB) (2012-2013) and Ind AS (IFRS) Implementation Committee (2014-2015) of ICAI. He is also the faculty member of Ethical Standards Board (ESB) of ICAI and had an opportunity to act as a speaker in the very Ist Live Webcast held by ESB of ICAI in March 2013. He is also a key resource person for development and review of various study contents and webcasts for BOS of ICAI, such as study material and practice manual on Advanced Auditing for CA Final, eLectures for CA IPCC and CA Final studies, etc.
Besides being a regular guest speaker for IFRS and Management Development Programmes at IBC and PKG, Mumbai, ICAI, ICSI, he is also an author of over dozens of books including ‘Ind AS- A Ready Reckoner’ ‘Standards on Auditing- A Practitioners Guide’, ‘Voluntary Liquidation of Companies under Insolvency and Bankruptcy Code, 2016 – Law, Practice and Procedure’ ‘Guide to Tax Audit u/s 44AB’, ‘Foreign Direct Investments in India’, ‘IFRS and Ind-AS Concepts and Applications’, ‘Accounting Standards and IFRS’, ‘Auditors’ Practice Manual’, ‘Handbook on Company’s Balance Sheet and Profit and Loss Account under Revised Schedule VI and XBRL’, ‘Handbook on Internal Auditing’, ‘Consolidated Financial Statements’, ‘Interim Financial Reporting’, ‘Guide to International Taxation’, ‘Understanding Goods and Service Tax (GST)’, ‘Professional Approach to Advanced Auditing’ for CA (Final) studies and ‘Systematic Approach to Auditing’ for CA IPCC studies published by Bharat Law House Private Limited.
He has to his credit the contribution of ‘Gist of Accounting Standards and Auditing and Assurance Standards’ for Vol. 2 of Company Law published by Bharat Law House and various articles for NIRC and CIRC of ICAI Newsletter on FBT, MAT, SOX, CARO, FEMA, etc. and a series of articles on ‘Delhi Value Added Tax (DVAT) – Taxation, Accounting and Auditing Aspects’ for the Journal Tax and Corporate Referencer (TCR) including various articles on External Commercial Borrowings (ECB), Direct Taxes and Foreign Investments for TCR.
He possesses a rich industry experience in the areas of Corporate Laws (like Companies Act, FEMA, Taxation, Foreign Collaborations, Joint Ventures, etc.), Audits and Management Consultancy.