Description
Bharat Law House Pvt Ltd Company Balance Sheet and Profit & Loss Account 9th Edition 2022 by CA Kamal Garg
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
Corporate Social Responsibility
Chapter 10 Corporate Social Responsibility under Companies Act, 2013
Chapter 11 Companies to which CSR Obligations are Applicable
Chapter 12 Mandatory CSR Obligations, Set off and Creation or Acquisition of CSR Capital Asset
Chapter 13 Mandatory CSR Spends
Chapter 14 CSR Spends vis-a-vis Charitable and Political Contributions under Companies Act, 2013 and Income Tax Act, 1961
Chapter 15 Clarifications and FAQs on CSR issued by MCA
Chapter 16 FAQs issued by ICAI
DIVISION 3
Companies (Auditor’s Report) Order, 2016
Chapter 17 Companies (Auditor’s Report) Order, 2016 — a Ready Reckoner and Significant Specimen Reporting
DIVISION 4
Financial Reporting
Chapter 18 Schedule III under Companies Act, 2013 — An Analysis
Chapter 19 FAQs on Schedule III under Companies Act, 2013
Chapter 20 Schedule III under Companies Act, 2013 — Practice Update
Chapter 21 Ind AS Financials Format a comparison with AS Financials Format – at a glance
Chapter 22 Companies (Accounting Standards) Rules, 2006
Chapter 23 Gist of Accounting Standards
Chapter 24 Fixed Assets (Property, Plant and Equipment)
Chapter 25 Investments
Chapter 26 Current Assets, Loans and Advances
Chapter 27 Miscellaneous Expenditure
Chapter 28 Share Capital
Chapter 29 Reserves and Surplus
Chapter 30 Secured Loans, Unsecured Loans and Long Term Provisions
Chapter 31 Current Liabilities and Provisions
Chapter 32 Contingent Liabilities and Dividends
Chapter 33 Profit and Loss Account
Chapter 34 Accounting Treatment for MAT Credit
Chapter 35 Expenditure Incurred During Construction Period
Chapter 36 Financial Instruments
Chapter 37 Accounting for Derivatives, Equity Index & Equity Stock Options
Chapter 38 Cash Flow Statement
Chapter 39 Construction Contracts
Chapter 40 Effects of Changes in Foreign Exchange Rates
Chapter 41 Borrowing Costs
Chapter 42 Carbon Credits
Chapter 43 Segment Reporting
Chapter 44 Related Party Disclosures, Borrowings by Companies and Loans to Directors
Chapter 45 Lease Accounting
Chapter 46 Employee Benefits
Chapter 47 Consolidation of Accounts
Chapter 48 Accounting for Amalgamations
Chapter 49 Reporting under MSMED Act, 2006
DIVISION 5
Depreciation
Chapter 50 Depreciation under Companies Act, 2013
Chapter 51 Accounting Standard 10 (Revised): Property, Plant and Equipment
Chapter 52 Practical Illustrations on Depreciation Including Transitional Provisions
Chapter 53 Practical Illustrations on Depreciation as per AS 10 (Revised)
Chapter 54 Comparison of Schedule II (CA, 2013) with Schedule XIV (CA, 1956)
DIVISION 6
Checklists of Accounting Standards
Chapter 55 Checklists of Accounting Standards
DIVISION 7
Practice Pointers and Specimen Financial Statements
Chapter 56 Practice Pointer Issues on Accounting Standards
Chapter 57 Specimen Financial Statements under Accounting Standards
DIVISION 8
Covid Impact
Chapter 58 Covid 19 impact on Financial Reporting
Chapter 59 CARO, 2016 and considerations arising due to Covid 19 outbreak
Chapter 60 Electronic means of Communication, Quality Control and the Auditor
Chapter 61 Related Party Transactions — A new muddle under Covid 19 outbreak
Chapter 62 Loan Agreements and Stamp Duty during Covid 19 period
Chapter 63 Delayed Payments to Micro and Small Enterprises
Appendix 1 Schedule III
Appendix 2 Schedule II