Accouting & Audit Issues under the Companies Act 2013

Corporate financial reporting has been impacted by virtue of thenew Schedule II and Schedule III to the Companies Act,2013 and Companies ( Accounts) Rules , 2014. In particular , depreciation charge as per Schedule II is different from the erstwhile Schedule XIV. Consolidation requirements and disclosures are at variance with the Section 212 disclosures under the Companies Act,1956.
In addition, pay-performance disclosures in the Board’s Report of the listed company, related party disclosures , CSR disclosures , presentation of statement of changes in equity , componentization of assets are other critical areas of corporate financial reporting. Componentization of assets shall be effective from 1.4.2015.
* Financial Reporting under The Companies Act 2013 published by Taxmann will be given complimentary as reading material.

Session 1
9.30 – 11.00 Hrs

Chapter 9 of the Companies Act : Accounts of Companies
Companies ( Accounts ) Rules, 2014
Sessions 2

11.00 – 13.00 hours

Depreciation and Amortization – Schedule II
Companentization of Assets
Corporate Social Responsibility contribution and disclosures – Schedule VII
Session 3

14.00 – 15.30 hours

Consolidation
Statement of Changes in Equity
Related Party Disclosures
Board’s Report
Borrowing costs – General Circular
Session 4
15.45-17.00 hrs

Schedule III to the Companies Act 2013
Balance Sheet
Statement of Profit and Loss
Current Non-current Classification
Issues in cash Flow Statement
Review

17.00-17.30 hrs.

Miscellaneous financial reporting issues


Faculty

Fees & Batch Details
1Day (8 hrs): 9:30 AM to 5:30 PM
(Please Bring your Charged Laptop).
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