About Company Balance Sheet and Profit & Loss Account under Accounting Standards & Schedule III (for the F. Y. 2022-2023)
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
Chapter 4
Approval and Adoption of Accounts
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 Cont
Bharat Company Balance Sheet and Profit and Loss Account under Accounting Standards and Schedule III for the F. Y. 2022-2023