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by B. D. Chatterjee (Author)
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
Author Biography
B D Chatterjee is a Chartered Accountant with CS, CMA qualifications and a diploma holder in IFRS from ACCA UK having over 30 Years of rich experience in overall business and finance function. He possesses expertise in CFO solutions especially in areas like, Merger & Acquisitions, financial due diligence, business strategy, business restructuring & strategic planning including development of business plan and budgetary control, implementation of global best practices, ERP- Implementation and Project Management, Audit & Change Management, Financial Analysis & Business Valuations, Enterprise Risk Management, Value added management consulting and has extensive knowledge and experience in the fields of industrial gases, chemicals, dairy and FMCG businesses. Before launching into consulting practice, he has held key high profile positions working as Group CFO for Mother Dairy and Director Finance India for Kelly Services, US and various other senior positions like Director Finance/ Vice-President/Finance Controller with other large global MNCs like DuPont and BOC Gases and large Indian conglomerates like Max India. Apart from his consulting assignments, he also teaches IFRS as visiting faculty with an international institute and has authored books on IFRS, Financial Reporting and Accounting Standards for finance professionals and students.
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