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Borrowings, Loans and Investments by Companies (Law, Accounting & Taxation)
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Borrowings, Loans and Investments by Companies (Law, Accounting & Taxation)

by Kamal Garg
Edition: 3rd Edition, 2022
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Product Details:

Format: Paperback
Pages: 608 pages
Publisher: Bharat Law
Language: English
ISBN: 9789393749161
Dimensions: 23.8 X 15.7 X 2.3 CM
Publisher Code: 9789393749161
Date Added: 2023-02-04
Search Category: Textbooks,ebooks
Jurisdiction: Indian

Table Of Contents:

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

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