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Company Balance Sheet and Profit and Loss Account

Company Balance Sheet and Profit and Loss Account

  • ₹1,795.00

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  • Author(s): C.A. Kamal Garg
  • Brand: Bharat Law House
  • Edition: 7 Ed 2019
  • ISBN 13 9789351396857
  • Approx. Pages 1192 + Contents
  • Format Paperback
  • Approx. Product Size 24 x 16 cms
  • Delivery Time Normally 7-9 working days

 (under Accounting Standards and Schedule III of Companies Act, 2013)
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Description
It gives me immense pleasure to present before the readers the seventh edition of the book on 'Company Balance Sheet and Profit & Loss Account under Accounting Standards & Schedule III'. This book will serve as a ready referencer for the Corporates, Chartered Accountants and other professionals involved, directly or indirectly, in the preparation of Accounting Standards complaint annual accounts. The unique features of this book are:
1.    Schedule III of the Companies Act, 2013, laying down the format for preparation of the
        financial statements, has been amended. The amendments have been effected by MCA
        Notification No. GSR 1022(E), dated 11the October, 2018, published in the Official Gazette
        and effective from the date of the notification. Each and every aspect of Part I and Part II
        of Division I of Schedule III) (as amended) to the Companies Act, 2013, has been dealt
        extensively in separate chapters by coordinating all its requirements with the provisions
        contained in Companies (Amendment) Act, 2017;
2.    Gist of Accounting Standards (AS) has been included at relevant places along with the
        Companies (Accounting Standards) Rules, 2006 as amended;
3.    The opinion of Expert Advisory Committee (EAC) of the Institute of Chartered Accounts of
        India (ICAI) have also been included for various relevant accounting aspects;
4.    The book also contains relevant extracts from the annual reports of some of the well
        known Indian Corporates under Schedule III;
5.    A separate chapter has been devoted for Reporting under Micro, Small and Medium
        Enterprises Act, 2006;
6.    It also contains a chapter on CARO, 2016 as a ready reckoner with specimen reporting
       under its significant clauses;
7.    The present book also enlists and discusses certain significant practice pointer issues
        on Accounting Standards that may be encountered during the preparation and
        presentation of financial statements
8.    The present book also contains "Specimen Financial Statements under AS and Schedule III"
       for ease of reference.
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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
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
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 plance
Chapter 22    Companies (Accounting Standards) Rules, 2006
Chapter 23    Gist of Accounting Standards
Chapter 24    Fixed Assets
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
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.
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Author Details
CA. Kamal Garg
[B. Com (H), FCA, DISA (ICAI)] 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 a consulting academician in KGMA, Delhi.
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 Accounting Standards Board (ASB) (2012-2013) and Ind AS (IFRS) Implementation Committee (2014-2015) of ICAI. He is also the faculty member of Ethical Standards Board (ESB) of ICAI and had an opportunity to act as a speaker in the very 1st Live Webcast held by ESB of ICAI in March 2013. 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, Lectures forCA IPCC and CA Final studies, etc. Besides being a regular guest speaker for IFRS and Management Development Programmes at IBC & PKG, Mumbai, ICAI, ICSI, Direct Taxes Regional Training Institute (North-West Region) for Income Tax Inspectors training programme, he is also an author of over dozens of books including 'Guide to Tax Audit u/s 44AB', 'Foreign Direct Investments in India', 'IFRS and Ind-AS Concepts and Applications', 'Accounting Standards and IFRS', 'Auditors' Practice Manual', 'Handbook on Company's Balance Sheet and Profit & Loss
Account under Revised Schedule VI and XBRL', 'Handbook on Internal Auditing', 'Consolidated Financial Statements', 'Interim Financial Reporting', 'Guide to International Taxation', 'Understanding Goods and Service Tax (GST)', 'Professional Approach to Advanced Auditing' for CA (Final) studies and 'Systematic Approach to Auditing' for CA IPCC studies published by Bharat Law House Private Limited.
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