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 Accounting Standard 10 (Revised): Property, Plant and Equipment
Chapter 46 Practical Illustrations on Depreciation Including Transitional Provisions
Chapter 47 Practical Illustrations on Depreciation as per AS 10 (Revised)
Chapter 48 Comparison of Schedule II (CA, 2013) with
Schedule XIV (CA, 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
