DIVISION 1
Accounts of Companies and
Board of Directors Report
Chapter 1Â Â Â Â Â Â Books of Account, Statutory Registers and Records
Chapter 2Â Â Â Â Â Â Financial Reporting
Chapter 3Â Â Â Â Â Â Approval and Adoption of Accounts
Chapter 4Â Â Â Â Â Â National Financial Reporting Authority (NFRA) and Accounting Standards
Chapter 5Â Â Â Â Â Â Reopening of Accounts
Chapter 6Â Â Â Â Â Â Voluntary Revision of Financial Statements or Board’s Report
Chapter 7Â Â Â Â Â Â Sending Financial Statements to Members, etc. and Filing with ROC
Chapter 8Â Â Â Â Â Â Mandatory Internal Audit
Chapter 9Â Â Â Â Â Â 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 12Â Â Â Â FAQs on Schedule III under Companies Act, 2013
Chapter 13    Schedule III under Companies Act, 2013 — Practice Update
Chapter 14Â Â Â Â Schedule III (2021 Amendments)
Chapter 15Â Â Â Â Companies (Accounting Standards) Rules, 2021
Chapter 16Â Â Â Â Gist of Accounting Standards
Chapter 17Â Â Â Â Fixed Assets and Intangible Assets (Property, Plant and Equipment and Intangible Assets)
Chapter 18Â Â Â Â Investments
Chapter 19Â Â Â Â Current Assets, Loans and Advances
Chapter 20Â Â Â Â Miscellaneous Expenditure
Chapter 21Â Â Â Â Share Capital
Chapter 22Â Â Â Â Reserves and Surplus
Chapter 23Â Â Â Â Secured Loans, Unsecured Loans and
Long Term Provisions
Chapter 24Â Â Â Â Current Liabilities and Provisions
Chapter 25Â Â Â Â Borrowings from Banks and Financial Institutions for the Specific Purpose
Chapter 26Â Â Â Â Contingent Liabilities and Dividends
Chapter 27Â Â Â Â Additional Regulatory Information
Chapter 28Â Â Â Â Profit and Loss Account
Chapter 29Â Â Â Â Accounting Treatment for MAT Credit
Chapter 30Â Â Â Â Expenditure Incurred During Construction Period
Chapter 31Â Â Â Â Financial Instruments
Chapter 32Â Â Â Â Accounting for Derivatives, Equity Index & Equity Stock Options
Chapter 33Â Â Â Â Cash Flow Statement
Chapter 34Â Â Â Â Construction Contracts
Chapter 35Â Â Â Â Effects of Changes in Foreign Exchange Rates
Chapter 36Â Â Â Â Borrowing Costs
Chapter 37Â Â Â Â Segment Reporting
Chapter 38Â Â Â Â Related Party Disclosures, Borrowings by Companies and Loans to Directors
Chapter 39Â Â Â Â Lease Accounting
Chapter 40Â Â Â Â Employee Benefits
Chapter 41Â Â Â Â Consolidation of Accounts
Chapter 42Â Â Â Â Accounting for Amalgamations
Chapter 43Â Â Â Â Reporting under MSMED Act, 2006
DIVISION 4
Depreciation
Chapter 44Â Â Â Â Depreciation under Companies Act, 2013
Chapter 45Â Â Â Â 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 47Â Â Â Â Practical Illustrations on Depreciation as per AS 10 (Revised)
Chapter 48Â Â Â Â Schedule II of Companies Act, 2013 versus Schedule XIV of Companies Act, 1956
DIVISION 5
Checklists of Accounting Standards
Chapter 49Â Â Â Â Checklists of Accounting Standards
DIVISION 6



