9789351394679 - company balance sheet and profit & loss account under accounting standards & schedule iii (1 Ergebnisse)
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Hardcover. Zustand: New. 5th or later Edition. Contents: I. Accounts of Companies and Board of Directors Report: 1. Books of Account, Statutory Registers and Records. 2. Financial Reporting. 3. Approval and Adoption of Accounts. 4. National Financial Reporting Authority (NFRA) and Accounting Standards. 5. Reopening of Accounts.…6. Voluntary Revision of Financial Statements or Board's Report. 7. Sending Financial Statements to Members, etc. and Filing with ROC. 8. Mandatory Internal Audit. 9. Audit Committee. II. Corporate Social Responsibility:10. Corporate Social Responsibility under Companies Act, 2013. 11. Companies to which CSR Obligations are Applicable. 12. Mandatory CSR Obligations. 13. Mandatory CSR Spends. 14. CSR Spends vis-a-vis Charitable and Political Contributions under Companies Act, 2013 and Income Tax Act, 1961. 15. Clarifications and FAQs on CSR issued by MCA. 16. FAQs issued by ICAI. III. Companies (Auditor's Report) Order, 2016: 17. Companies (Auditor's Report) Order, 2016 A Ready Reckoner and Significant Specimen Reporting. IV. Financial Reporting: 18. Schedule III under Companies Act, 2013 An Analysis. 19. FAQs on Schedule III under Companies Act, 2013. 20. Schedule III under Companies Act, 2013 Practice Update. 21. Ind AS Financials Format a comparison with AS Financials Format. 22. Companies (Accounting Standards) Rules, 2006. 23. Gist of Accounting Standards. 24. Fixed Assets. 25. Investments. 26. Current Assets, Loans and Advances. 27. Miscellaneous Expenditure. 28. Share Capital. 29. Reserves and Surplus. 30. Secured Loans, Unsecured Loans and Long Term Provisions. 31. Current Liabilities and Provisions. 32. Contingent Liabilities. 33. Profit and Loss Account. 34. Accounting Treatment for MAT Credit. 35. Expenditure Incurred During Construction Period. 36. Financial Instruments. 37. Accounting for Derivatives, Equity Index and Equity Stock Options. 38. Cash Flow Statement. 39. Construction Contracts. 40. Effects of Changes in Foreign Exchange Rates. 41. Borrowing Costs. 42. Carbon Credits. 43. Segment Reporting. 44. Related Party Disclosures, Borrowings by Companies and Loans to Directors. 45. Lease Accounting. 46. Employee Benefits. 47. Consolidation of Accounts. 48. Accounting for Amalgamations. 49. Disclosures for Loans and Advances Pursuant to Clause 32 of the Listing Agreement. 50. Reporting under MSMED Act, 2006. V. Depreciation: 51. Depreciation under Companies Act, 2013. 52. Accounting Standard 10 (Revised): Property, Plant and Equipment. 53. Practical Illustrations on Depreciation Including Transitional Provisions. 54. Illustration on Revised AS 10: Property, Plant and Equipment. 55. Comparison of Schedule II (CA, 2013) with Schedule XIV (CA, 1956). VI. Checklists of Accounting Standards: 56 . Checklists of Accounting Standards. VII. Code of Ethics: 57. Code of Ethics. Appendices.
