Contents:

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: Companies (Auditor’s Report) Order, 2020

Division 3: Financial Reporting

Chapter 11 Schedule III under Companies Act, 2013 — An Analysis
Chapter 12 FAQs on Schedule III under Companies Act, 2013
Chapter 13 Schedule III under Companies Act, 2013 — Practice Update
Chapter 14 Schedule III (2021 Amendments)
Chapter 15 Companies (Accounting Standards) Rules, 2021
Chapter 16 Gist of Accounting Standards
Chapter 17 Fixed Assets and Intangible Assets (Property, Plant and Equipment and Intangible Assets)
Chapter 18 Investments
Chapter 19 Current Assets, Loans and Advances
Chapter 20 Miscellaneous Expenditure
Chapter 21 Share Capital
Chapter 22 Reserves and Surplus
Chapter 23 Secured Loans, Unsecured Loans and Long Term Provisions
Chapter 24 Current Liabilities and Provisions
Chapter 25 Borrowings from Banks and Financial Institutions for the Specific Purpose
Chapter 26 Contingent Liabilities and Dividends
Chapter 27 Additional Regulatory Information
Chapter 28 Profit and Loss Account
Chapter 29 Accounting Treatment for MAT Credit
Chapter 30 Expenditure Incurred During Construction Period
Chapter 31 Financial Instruments
Chapter 32 Accounting for Derivatives, Equity Index & Equity Stock Options
Chapter 33 Cash Flow Statement
Chapter 34 Construction Cont

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