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, Set off and Creation or Acquisition of CSR Capital Asset

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 glance

Chapter 22   Companies (Accounting Standards) Rules, 2006

Chapter 23   Gist of Accounting Standards

Chapter 24   Fixed Assets (Property, Plant and Equipment)

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 and Dividends

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

DIVISION 8

Covid Impact

Chapter 58   Covid 19 impact on Financial Reporting

Chapter 59   CARO, 2016 and considerations arising due to Covid 19 outbreak

Chapter 60   Electronic means of Communication, Quality Control and the Auditor

Chapter 61   Related Party Transactions — A new muddle under Covid 19 outbreak

Chapter 62   Loan Agreements and Stamp Duty during Covid 19 period

Chapter 63   Delayed Payments to Micro and Small Enterprises

Appendix 1  Schedule III

Appendix 2  Schedule II