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Bharat Treatise on Schedule III (A Guide for Preparation of Financial Statements) By CA. (Dr.) Alok K. Garg Edition June 2023

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Bharat Treatise on Schedule III By CA. (Dr.) Alok K. Garg

Highlights

  • Clause by clause detailed analysis of Division I, II & III of Schedule III
  • Updated with latest amendments notified by MCA
  • Practical Examples from latest Annual Reports of listed Companies
  • Inter-linkage at CARO, 2020 with Schedule III
  • Covering FRRB Observations on Division I and II of Schedule III

About Treatise on Schedule III (A guide for preparation of Financial Statements)

Chapter 1      Schedule III of the Companies Act 2013 –  An Overview

Chapter 2      Analysis of Division I to Schedule III

Chapter 3      Analysis of Division II to Schedule III

Chapter 4      Analysis of Division III to Schedule III

Chapter 5      Commonly Found Non-Compliances of Schedule III

Appendix 1   Schedule III

Appendix 2   Companies (Auditor’s Report) Order, 2020

About the Author

CA (Dr.) Alok K. Garg is a Member of Institute of Chartered Accountants of India (ICAI) and has an Honorary from by Bharath Virtual University for Peace & Education. He is currently working as a General Manager – Finance and heading Financial Reporting, Consolidation and Fixed Assets function of one of the largest listed Telecom Infrastructure Company. Having completed his graduation in B.Com (Hons.) from University of Delhi in 2004, he became a Company Secretary from Institute of Company Secretaries of India (ICSI). He is a Diploma holder in IFRS from ACCA, United Kingdom, Certified Ind AS and Certified BRSR from ICAI. With more than 15 years experience in the field of Financial Reporting, Consolidation, Internal Controls, Fixed Assets and Auditing and associated with Indus Towers (formerly Bharti Infratel), HSBC, IL&FS and consulting firms during his professional stint, Mr. Garg is acknowledged as an expert and is therefore invited to speak at various professional events, with more than 650 lectures on IFRS, Ind AS, Accounting Standards and Auditing Standards across the country.

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