Chapter 1         Issue and Redemption of Debentures and Bonds

Chapter 2         Acceptance of Deposits by the Companies

Chapter 3         Registration of Charges

Chapter 4         Borrowing Powers of Directors of a Company

Chapter 5         Loans and Investment by the Companies

Chapter 6         Disclosure of Interest and Related Party Transactions

Chapter 7         Statutory Auditors and Borrowings, Loans and Investments made by Companies

Chapter 8         Borrowings, Loans and Investments vis-à-vis Income-Tax Act, 1961

Chapter 9         Disclosure Requirements under Schedule III

Chapter 10       Comparative Analysis of Borrowing/ Investment related AS, IFRS and Ind AS

Appendices

Appendix 1      Accounting Standard 16: Borrowing Costs

Appendix 2      Accounting Standard 13: Accounting for Investments

Appendix 3      Accounting Standard 18:  Related Party Disclosures

Appendix 4      Accounting Standard 11: The Effects of Changes in Foreign Exchange Rates

Appendix 5      Accounting Standard 21:  Consolidated Financial Statements

Appendix 6      Accounting Standard 23: Accounting for Investments in Associates in Consolidated Financial Statements

Appendix 7      Accounting Standard 27:  Financial Reporting of Interests in Joint Ventures

Appendix 8      Foreign Exchange Management (Non-debt Instruments) Rules, 2019

Appendix 9      Foreign Exchange Management (Debt Instruments) Regulations, 2019

Appendix 10    Measures taken by MCA to ameliorate difficulties faced due to COVID-19 pandemic