CA FINAL
Paper 1 : FINANCIAL REPORTING
CONCEPT
NOTES
(Relevant for NOV 2023
Exams)
These Concept Notes are prepared by CA AJAY AGARWAL (AIR-1). All concepts of CA Final
FR are covered in 225 pages. Refer these Notes alongwith the Question Bank and Lectures/Free
Revision Videos.
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INDEX
FINANCIAL REPORTING
Chapter Name Page No.
Introduction to Ind AS & Its Applicability 1–2
Ind AS 1: Presentation of Financial Statements 3–5
Ind AS 2: Inventories 6 – 11
Ind AS 7: Statement of Cash Flows 12 – 15
Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors 16 – 18
Ind AS 10: Events After the Reporting Period 19 – 20
Ind AS 12: Income Taxes 21 – 27
Ind AS 16: Property, Plant & Equipment 28 – 40
Ind AS 19: Employee Benefits 41 – 49
Ind AS 20: Accounting for Government Grants 50 – 52
Ind AS 21: The Effects of Changes in Foreign Exchange Rates 53 – 57
Ind AS 23: Borrowing Costs 58 – 63
Ind AS 24: Related Party Disclosures 64 – 66
Ind AS 33: Earnings Per Share 67 – 73
Ind AS 34: Interim Financial Reporting 74 – 76
Ind AS 36: Impairment of Assets 77 – 87
Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets 88 – 90
Ind AS 38: Intangible Assets 91 – 95
Ind AS 40: Investment Property 96 – 99
Ind AS 41: Agriculture 100 – 102
Ind AS 101: First-Time Adoption of Ind AS 103 – 105
Ind AS 102: Share Based Payment 106 – 112
Ind AS 103: Business Combination and Corporate Restructuring 113 – 132
Ind AS 105: Non-Current Assets Held for Sale and Discontinued Operations 133 – 136
Ind AS 108: Operating Segments 137 – 139
Accounting and Reporting of Financial Instruments (Ind AS 109, 32, 107) 140 – 161
Consolidated Financial Statements (Ind AS 110, 111, 112, 27, 28) 162 – 184
Ind AS 113: Fair Value Measurement 185 – 187
Ind AS 115: Revenue from Contracts with Customers 188 – 207
Ind AS 116: Leases 208 – 222
Corporate Social Responsibility 223 – 225
BY CA AJAY AGARWAL (AIR-1)
AIR1CA Career Institute (ACI)
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Ind AS and Its Applicability
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 1
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 2
IND AS 1 - Presentation of Financial Statements
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 3
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 4
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 5
Ind AS 2 - Inventories
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 6
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 7
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 8
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 9
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 10
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 11
IND AS 7 - Statement of Cash Flows
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 12
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 13
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 14
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 15
IND AS 8 - Accounting Policies, Changes in Accounting Estimates and
Errors
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 16
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 17
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 18
IND AS 10 - Events after the Reporting Period
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 19
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 20
IND AS 12 - Income Taxes
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 21
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 22
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 23
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 24
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 25
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 26
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 27
IND AS 16 - Property, Plant & Equipment (PPE)
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 28
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 29
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 30
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 31
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 32
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 33
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 34
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 35
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 36
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 37
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 38
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 39
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 40
IND AS 19 - Employee Benefits
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 41
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 42
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 43
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 44
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 45
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 46
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 47
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 48
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 49
IND AS 20 - Accounting for Government Grants and Disclosure of
Government Assistance
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 50
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 51
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 52
IND AS 21 - The Effects of Changes in Foreign Exchange Rates
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 53
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 54
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 55
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 56
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 57
IND AS 23 - Borrowing Costs
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 58
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 59
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 60
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 61
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 62
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 63
IND AS 24 - Related Party Disclosures
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 64
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 65
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 66
IND AS 33 - Earnings Per Share
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 67
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 68
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 69
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 70
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 71
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 72
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 73
IND AS 34 - Interim Financial Reporting
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 74
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 75
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 76
IND AS 36 - Impairment of Assets
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 77
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 78
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 79
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 80
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 81
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 82
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 83
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 84
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 85
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 86
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 87
IND AS 37 - Provisions, Contingent Liabilities and Contingent Assets
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 88
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 89
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 90
IND AS 38 - Intangible Assets
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 91
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 92
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 93
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 94
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 95
IND AS 40 - Investment Property
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 96
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 97
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 98
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 99
IND AS 41 - Agriculture
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 100
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 101
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 102
IND AS 101 - First-Time Adoption of Ind AS
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 103
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 104
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 105
Ind AS 102 - Share Based Payments (SBP)
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 106
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 107
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 108
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 109
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 110
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 111
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 112
Introduction to Business Combination & Consolidated Financial
Statements
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 113
Business Combination and Corporate Restructuring [Ind AS 103]
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 114
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 115
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 116
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 117
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 118
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 119
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By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 121
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 122
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 123
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 124
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 125
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 126
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 127
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 128
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 129
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 130
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 131
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 132
IND AS 105 - Non Current Assets Held For Sale and Discontinued
Operations
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 133
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 134
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 135
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 136
IND AS 108 - Operating Segments
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 137
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 138
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 139
Accounting & Reporting of Financial Instruments (Ind AS 32, 109, 107)
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 140
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 141
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 142
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 143
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 144
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 145
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 146
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 147
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 148
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 149
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 150
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 151
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By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 153
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 154
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 155
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 156
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 157
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 158
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 159
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 160
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 161
Consolidated and Separate Financial Statements of Group Entities
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 162
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 163
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 164
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 165
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 166
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 167
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 168
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 169
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 170
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 171
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 172
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 173
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 174
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 175
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 176
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 177
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 178
Consolidated and Separate Financial Statements of Group Entities
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 179
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 180
Consolidated and Separate Financial Statements of Group Entities
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 181
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 182
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 183
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 184
IND AS 113 - Fair Value Measurement
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 185
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 186
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 187
IND AS 115 - Revenue From Contracts with Customers
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 188
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 189
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 190
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 191
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 192
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 193
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 194
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 195
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 196
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 197
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 198
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 199
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 200
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 201
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 202
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 203
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 204
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 205
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 206
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 207
Ind AS 116 - Leases
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 208
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 209
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 210
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By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 221
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 222
Corporate Social Responsibility (CSR)
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 223
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 224
By CA Ajay Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 225
