Description
- Updated position regarding IFRSs and steps for their convergence in India.
- Two new topics, ‘;Companies Act & Financial Statements’ and ‘;Depreciation & Company Accounts’ have been incorporated in the relevant chapters of the book.
- Updated Schedule III regarding presentation of financial statements as per the Companies Act, 2013, along with actual financial statements of a company, has been incorporated as an Appendix to the book.
- Financial statements have been presented as per Schedule III to the Companies Act, 2013.





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