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Financial Reporting and Audit - Requirements under the Companies Act, 2013 [Includes CD with Text of Relevant Rules, Notifications etc] - With Free CD

Financial Reporting and Audit - Requirements under the Companies Act, 2013 [Includes CD with Text of Relevant Rules, Notifications etc] - With Free CD

  • ₹1,295.00

In Stock
  • Author(s): CA Deepa Agarwal
  • Brand: Bloomsbury
  • Edition: Ed 2018
  • ISBN 13 9789387471665
  • Approx. Pages 600 + Contents
  • Format Paperback
  • Delivery Time Normally 7-9 working days

Key Highlights:
»    Section-wise Analysis of Chapter IX — Accounts of Companies, Chapter — Audit and Auditors,
      and Other Related Sections with Implementation Issues
»    Analysis of Relevant Provisions of Companies (Amendment) Act, 2017
»    Exhaustive Comparison of Companies Act, 2013 with the Erstwhile companies Act, 1956
»    Detailed Checklist on Financial Reporting Provisions under the Companies Act, 2013
»    Relevant References of:
    —    Companies (Amendment) Act, 2017 with Changes made in chapters IX and X
    —    New/Revised Standards on Auditing Applicable for Audits of Financial Statements for
            Periods Beginning on or After 01 April 2018
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Description
With the Companies Act, 2013 operationalised for more than 3 years, financial reporting is a significant area for the corporates, professionals finance directors in India. The auditor's responsibilities have become onerous and extended as compared to the erstwhile legislation. The Companies Amendment Act, 2017, which received Presidential assent on 3rd January 2018 addresses difficulties in implementation, facilitates case of doing business, helps achieving better harmonisation with other statutes and regulations made thereunder, and rectifies inconsistencies in the 2013 Act. This book focuses on key implementation issues with regard to financial reporting and audit requirements for companies, as per the revised provisions of the 2013 Act and the provisions of the companies Amendment Act, 2017. All relevant rules, notifications, forms, issued by the Ministry of Corporate Affairs have been analysed and discussed in the relevant topics covered by the publication in a lucid style.
Key features
•    Section-wise analysis of Chapter IX - Accounts of Companies, Chapter X - Audit and Auditors
      and other related sections with implementation issues
•    Relevant sections of Companies Amendment Act, 2017, with related implementation issues
•    Comparison of Companies Act, 2013 with the erstwhile Companies Act, 1956
•    Clause-wise commentary on CARO 2016 with Illustrative reporting
•    For ease of reference, relevant rules, notifications, circulars included in a separate CD
     enclosed with the publication
•    Relevant announcements and clarifications issued by ICAI on Ind AS & IFRS discussed in
      detail along with the provisions of the 2013 Act
•    Reader friendly presentation of topics through diagrams, charts and examples
•    Detailed checklist on financial reporting provisions under the Companies Act, 2013
•    Relevant references of:
    -    Companies (Amendment) Act, 2017 with changes made in Chapters IX and X
    -    New/revised Standards on Auditing applicable for audits of financial statements for
         periods beginning on or after 01 April 2018.
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Contents
Chapter 1        Companies Act, 2013: Key Highlights
Chapter 2        Financial Reporting
Chapter 3        Accounting, reporting and filing requirements
Chapter 4        Financial statements and related implementation issues
Chapter 5        Declaration and payment of dividend
Chapter 6        Presentation of financial statements at Annual general meeting
Chapter 7        Annual return
Chapter 8        Re-opening of accounts on court's or tribunal's orders and voluntary revision
                           of financial statements or board's report
Chapter 9        Constitution of National Financial Reporting Authority
Chapter 10      Approval of financial statements and provisions related to board's report
Chapter 11      Corporate Social Responsibility (CSR)
Chapter 12      Right of member to copies of audited financial statement
Chapter 13      Copy of financial statement to be filed with registrar
Chapter 14      Internal audit
Chapter 15      Disclosure checklist related to financial reporting provisions under the Companies
                           Act, 2013
Chapter 16      Loans and investments
Chapter 17      Related party transactions
Chapter 18      Appointment of auditors
Chapter 19      Removal, resignation of auditor and giving of special notice
Chapter 20      Eligibility, qualifications and disqualifications of auditors
Chapter 21      Remuneration of auditors
Chapter 22      Power and duties of auditors and standards on auditing
Chapter 23      Fraud reporting by auditor
Chapter 24      Auditor's reporting requirements under Companies (Auditor's Report)
                           Order, 2016
Chapter 25      Auditor not to render certain services
Chapter 26      Signing of audit reports, etc. by the auditor
Chapter 27      Auditors to attend annual general meeting
Chapter 28      Punishment for non-compliance with Chapter X
Chapter 29      Cost audit
CD Contents — Chapter wise list of Annexures
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Author Details
Deepa Agarwal, B.Com., FCA with 13th rank in all over India and 5th Rank in NIRC. She has almost 17 years of experience in serving national and multi-national companies in the areas of auditing and accounting, corporate laws and other related matters.
She has completed Information Systems Audit (ISA) course from ICAI in September 2006 and the Certified course on IFRS from the Institute of Chartered Accountants of India, New Delhi in March 2011.
She has worked with the Technical Directorate of ICAI for around 5 years, being involved in preparation of various publications such as background material on AS 16, Technical guide on Accounting and Auditing issues in Chit fund, Technical guide on Internal Auditing in case of Intangible assets. Currently, she has been working in a technical role, dealing with accounting, auditing, Companies Act, and quality related matters, with renowned consultancy firms since almost 11 years.
She has authored another publication titled 'A Complete Guide to Interim Financial Reporting' released in January 2017.
She has worked extensively on preparation of comments, guidance and presentations on Companies Bill and Companies Act, 2013.
She is a special invitee on Auditing and Assurance Standards Board of ICAI. She acted as a faculty member for the ICAI course organised by Ind-AS IFRS Implementation Committee. She acted as a speaker in seminars on accounting, auditing and Companies Act matters at various forums including ICAI and C&AG. She has imparted trainings to chartered accountants on accounting standards, Ind AS, auditing standards and other updates.
She regularly provides comments on various drafts on documents related to accounting, auditing and corporate laws issued by ICAI and MCA, and has worked extensively on issuance of interpretations, opinions and guidance on related matters.
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