# Bharat’s Borrowings, Loans & Investments by Companies (Law, Accounting & Taxation) by CA. Kamal Garg

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| About BORROWINGS, LOANS AND INVESTMENTS BY COMPANIES (Law, Accounting & Taxation) |
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| Chapter 1         Issue and Redemption of Debentures and Bonds<br><br>Chapter 2         Acceptance of Deposits by the Companies<br><br>Chapter 3         Registration of Charges<br><br>Chapter 4         Borrowing Powers of Directors of a Company<br><br>Chapter 5         Loans and Investment by the Companies<br><br>Chapter 6         Disclosure of Interest and Related Party Transactions<br><br>**Chapter 7**         Statutory Auditors and Borrowings, Loans and Investments made by Companies<br><br>**Chapter 8**         Borrowings, Loans and Investments vis-à-vis Income-Tax Act, 1961<br><br>**Chapter 9**         Disclosure Requirements under Schedule III<br><br>**Chapter 10**       Comparative Analysis of Borrowing/ Investment related AS, IFRS and Ind AS<br><br>**Appendices**<br><br>**Appendix 1**      Accounting Standard 16: Borrowing Costs<br><br>**Appendix 2**      Accounting Standard 13: Accounting for Investments<br><br>**Appendix 3**      Accounting Standard 18:  Related Party Disclosures<br><br>**Appendix 4**      Accounting Standard 11: The Effects of Changes in Foreign Exchange Rates<br><br>**Appendix 5**      Accounting Standard 21:  Consolidated Financial Statements<br><br>**Appendix 6**      Accounting Standard 23: Accounting for Investments in Associates in Consolidated Financial Statements<br><br>**Appendix 7**      Accounting Standard 27:  Financial Reporting of Interests in Joint Ventures<br><br>**Appendix 8**      Foreign Exchange Management (Non-debt Instruments) Rules, 2019<br><br>**Appendix 9**      Foreign Exchange Management (Debt Instruments) Regulations, 2019<br><br>**Appendix 10**    Measures taken by MCA to ameliorate difficulties faced due to COVID-19 pandemic |

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- **Vendor:** Bharat Law House

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> Updated: 2026-10-24