Description
Wolters Kluwer Borrowings Loans And Investments By Companies Law Accounting And Taxation Jan 2020 by 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 Amendment Act, 2019), 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
About the Author:
, Insolvency Professional CA Kamal Garg 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 an academic resource partner in KGMA, Delhi. He has also qualified post qualification course on Diploma in Information System Audit (DISA) conducted by ICAI. Besides this, he is also an Insolvency Professional registered with Insolvency and Bankruptcy Board of India (IBBI). 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 the Accounting Standards Board (ASB) [2012-2013] and Ind-AS (IFRS) Implementation Committee [2014-2015] of ICAI. He was also nominated as a special invitee member to the Committee on Banking, Insurance and Pension (2014-2015) of NIRC of ICAI. He is also the faculty resource of Ethical Standards Board (ESB) and Peer Review Board (PRB) of ICAI. 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, e-Lectures for CA IPCC and CA Final studies, etc. Besides being a regular guest speaker for IFRS and Management Development Programmes at IBC & PKG, Mumbai, ICAI, ICSI, he is also an author of over dozens of book(s) and commentaries on and including ‘Ind AS - A Ready Reckoner’ ‘IFRS and Ind AS Concepts and Applications’, ‘Accounting Standards and IFRS’, ‘Series of Books on Companies Act, 2013, ‘Guide to Tax Audit u/s 44AB’, ‘CARO, 2016’, ‘Foreign Direct Investments in India’, Auditors’ Practice Manual’, ‘Handbook on Company’s Balance Sheet and Profit & Loss Account under Schedule III, ‘Handbook on Internal Auditing’, ‘Consolidated Financial Statements’, 'Interim Financial Reporting', ‘Guide to International Taxation’, ‘Understanding Goods and Service Tax (GST)', ‘Corporate and Allied Laws including Insolvency and Bankruptcy Code’, ‘Insolvency and Bankruptcy Code - a Ready Reckoner’, ‘Professional Approach to Advanced Auditing’ for CA (Final) studies and ‘Systematic Approach to Auditing’ for CA (PCC) studies. He has to his credit the contribution of ‘Gist of Accounting Standards and Auditing and Assurance Standards’ for Vol. 2 of Company Law and various articles for NIRC and CIRC of ICAI Newsletter on FBT, MAT, US-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.