BORROWINGS, LOANS AND INVESTMENTS BY COMPANIES (Law, Accounting & Taxation)

About BORROWINGS, LOANS AND INVESTMENTS BY COMPANIES (Law, Accounting & Taxation)

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