Bharat Borrowings, Loans and Investments by Companies Law, Accounting and Taxation By Kamal Garg Edition April 2022

Bharat Borrowings Loans & Investments Companies Law Kamal Garg

Bharat Borrowings Loans & Investments Companies Law Kamal Garg

Chapter 1         Issue and Redemption of Debentures and Bonds

Chapter 2         Acceptance of Deposits by the Companies

Chapter 3         Registration of Charges

 Chapter 4         Borrowing Powers of Directors of a Company

 Chapter 5         Loans and Investment by the Companies

Chapter 6         Disclosure of Interest and Related Party Transactions

Chapter 7         Statutory Auditors and Borrowings, Loans and Investments made by Companies

Chapter 8         Borrowings, Loans and Investments vis-à-vis Income-Tax Act, 1961

Chapter 9         Disclosure Requirements under Schedule III

Chapter 10       Comparative Analysis of Borrowing/ Investment related AS, IFRS and Ind AS

Appendices

Appendix 1      Accounting Standard 16: Borrowing Costs

Appendix 2      Accounting Standard 13: Accounting for Investments

Appendix 3      Accounting Standard 18:  Related Party Disclosures

Appendix 4      Accounting Standard 11: The Effects of Changes in Foreign Exchange Rates

Appendix 5      Accounting Standard 21:  Consolidated Financial Statements

Appendix 6      Accounting Standard 23: Accounting for Investments in Associates in Consolidated Financial Statements

Appendix 7      Accounting Standard 27:  Financial Reporting of Interests in Joint Ventures

Appendix 8      Foreign Exchange Management (Non-debt Instruments) Rules, 2019

Appendix 9      Foreign Exchange Management (Debt Instruments) Regulations, 2019

Appendix 10    Measures taken by MCA to ameliorate difficulties faced due to COVID-19 pandemic

About the Author

About Author

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. He is also the member of Board of Studies (BOS) Study Material Research Group of NIRC of ICAI and a special invitee member of Accounting Standards Board (ASB) of ICAI. He has also been acknowleged by BOS of ICAI for his efforts for reviewing Advanced Auditing Study Material for CA Final Course of ICAI.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 book(s) including Guide to Tax Audit u/s 44AB Foreign Direct Investments in India IFRS Concepts and Applications Accounting Standards and IFRS Auditor 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 Understanding Goods and Service Tax (GST) Professional Approach to Advanced Auditing for CA (Final) studies and Systematic Approach to Auditing for CA (PCC) studies published by Bharat Law House Private Limited.

He possesses a rich industry experience in the areas of Corporate Laws (like Companies Act, FEMA, Taxation, Foreign Collaborations, Joint Ventures, etc.), Audits and Management Consultancy