About COMPANY BALANCE SHEET AND PROFIT & LOSS ACCOUNT under Accounting Standards & Schedule III 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 Approval and Adoption of Accounts Chapter 4 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 Corporate Social Responsibility Chapter 10 Corporate Social Responsibility under Companies Act, 2013 Chapter 11 Companies to which CSR Obligations are Applicable Chapter 12 Mandatory CSR Obligations Chapter 13 Mandatory CSR Spends Chapter 14 CSR Spends vis-a-vis Charitable and Political Contributions under Companies Act, 2013 and Income Tax Act, 1961 Chapter 15 Clarifications and FAQs on CSR issued by MCA Chapter 16 FAQs issued by ICAI DIVISION 3 Companies (Auditor's Report) Order, 2016 Chapter 17 Companies (Auditor's Report) Order, 2016 ? A Ready Reckoner and Significant Specimen Reporting DIVISION 4 Financial Reporting Chapter 18 Schedule III under Companies Act, 2013 ? An Analysis Chapter 19 FAQs on Schedule III under Companies Act, 2013 Chapter 20 Schedule III under Companies Act, 2013 ? Practice Update Chapter 21 Ind AS Financials Format a comparison with AS Financials Format Chapter 22 Companies (Accounting Standards) Rules, 2006 Chapter 23 Gist of Accounting Standards Chapter 24 Fixed Assets Chapter 25 Investments Chapter 26 Current Assets, Loans and Advances Chapter 27 Miscellaneous Expenditure Chapter 28 Share Capital Chapter 29 Reserves and Surplus Chapter 30 Secured Loans, Unsecured Loans and Long Term Provisions Chapter 31 Current Liabilities and Provisions Chapter 32 Contingent Liabilities Chapter 33 Profit and Loss Account Chapter 34 Accounting Treatment for MAT Credit Chapter 35 Expenditure Incurred During Construction Period Chapter 36 Financial Instruments Chapter 37 Accounting for Derivatives, Equity Index & Equity Stock Options Chapter 38 Cash Flow Statement Chapter 39 Construction Contracts Chapter 40 Effects of Changes in Foreign Exchange Rates Chapter 41 Borrowing Costs Chapter 42 Carbon Credits Chapter 43 Segment Reporting Chapter 44 Related Party Disclosures, Borrowings by Companies and Loans to Directors Chapter 45 Lease Accounting Chapter 46 Employee Benefits Chapter 47 Consolidation of Accounts Chapter 48 Accounting for Amalgamations Chapter 49 Disclosures for Loans and Advances Pursuant to Clause 32 of the Listing Agreement Chapter 50 Reporting under MSMED Act, 2006 DIVISION 5 Depreciation Chapter 51 Depreciation under Companies Act, 2013 Chapter 52 Accounting Standard 10 (Revised): Property, Plant and Equipment Chapter 53 Practical Illustrations on Depreciation Including Transitional Provisions Chapter 54 Illustration on Revised AS 10: Property, Plant and Equipment Chapter 55 Comparison of Schedule II (CA, 2013) with Schedule XIV (CA, 1956) DIVISION 6 Checklists of Accounting Standards Chapter 56 Checklists of Accounting Standards DIVISION 7 Code of Ethics Chapter 57 Code of Ethics Appendix 1 Extracts from Balance Sheet of Infosys Limited Appendix 2 Extracts from Balance Sheet of Reliance Industries Limited