Company Balance Sheet and Profit & Loss Account under AS & Schedule III (for F.Y. 2024-25)

Description

About Book

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

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

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 Contracts
• Chapter 35    Effects of Changes in Foreign Exchange Rates
• Chapter 36    Borrowing Costs
• Chapter 37    Segment Reporting
• Chapter 38    Related Party Disclosures, Borrowings by Companies and Loans to Directors
• Chapter 39    Lease Accounting
• Chapter 40    Employee Benefits
• Chapter 41    Consolidation of Accounts
• Chapter 42    Accounting for Amalgamations
• Chapter 43    Reporting under MSMED Act, 2006

DIVISION 4

Depreciation

• Chapter 44    Depreciation under Companies Act, 2013
• Chapter 45    AS 10: Property, Plant and Equipment
• Chapter 46    Practical Illustrations on Depreciation Including Transitional Provisions as per pre-revised AS 6 and AS 10
• Chapter 47    Practical Illustrations on Depreciation as per AS 10 (Revised)
• Chapter 48    Schedule II of Companies Act, 2013 versus Schedule XIV of Companies Act, 1956

DIVISION 5

Checklists of Accounting Standards

• Chapter 49    Checklists of Accounting Standards

DIVISION 6

Practice Pointers

• Chapter 50    Practice Pointer Issues on Accounting Standards
• Chapter 51    Commonly Found Non-Compliances of Schedule III of the Companies Act, 2013
• Chapter 52    Specimen Financial Statements under Accounting Standards

Appendix 1   Formulas to compute ratios for Schedule III