B D Chatterjee

Handbook of Accounting, Auditing, Cost Audit & Accounting and Secretarial Standards B D Chatterjee

With the promulgation of the new Companies Act 2013 in India, there has been a plethora of changes in Rules in the field of Financial Reporting, auditing, cost audit and cost accounting. On top of this there has been a tectonic shift in Financial Reporting with the advent of The Ind ASs which have recently been notified by Ministry of Corporate Affairs with an implementation roadmap. Through this handbook an attempt has been made to bring together all the relevant Rules read with the Companies Act 2013 and glossary of Accounting, Auditing, Cost audit & Cost Accounting and Secretarial Standards to assist the finance professionals and students of CA / CMA / CS fraternity. In summary, the book contains: a) Relevant sections of Companies Act 2013 related to Financial Statements and auditing b) Relevant Rules read with Companies Act 2013 related to Accounts and audit c) Accounting Standards, both Ind ASs and ASs with comparison thereto, d) Income Computation & Disclosure Standards promulgated by Central Board of Direct Taxes e) CARO and auditing standards f) Cost audit and cost accounting standards g) Secretarial standards published till date