Treatise on Schedule III (4th Edition, 2025)
- Year of Publication: 2025
- Edition: 4th
- ISBN: 978-93-48080-64-6
- No.of Pages: 505
“Treatise on Schedule III” allows its readers to dive into the depth of format of financial statements and various disclosure requirements without getting stuck into the web of bare text. While preparation of financial statements is one of the most crucial activity, the book comes to the rescue of those looking for conceptual clarity, application guidance and practical reference to listed companies. It shall act as a one- stop shop for all Schedule III related guidance.
This book is immensely useful to the members, professionals and stakeholders so that the requirements of Schedule III to the Companies Act, 2013 can be complied with by the companies that are required to prepare their financial statements in its true letter and spirit. The entire book is divided into 6 Chapters as below:
1. Schedule III to the Companies Act, 2013 - An Overview
This chapter gives an overview of Schedule III, explaining changes made over the period of time including revision of Schedule VI, introduction of Division I, II and III. The chapter briefly covers:
- Latest amendments made by MCA vide notification dated March 24, 2021 in line with CARO, 2020
- Applicability of Schedule III and respective Divisions
- Interplay of AS and Ind AS with Schedule III
- Interplay of CARO 2020 with Schedule III
- List of applicable Accounting Standards (AS)
- List of applicable Indian Accounting Standards (Ind AS)
- Comparison of Division I, II and III
- FAQs on Preparation of Financial Statements
2. Analysis of Division I
This chapter is all about in-depth clause by clause analysis of Division I to Schedule III. Various practical aspects from annual reports of listed companies have been incorporated in order to better help readers understand disclosure requirements of Schedule III.
3. Analysis of Division II
This chapter is all about in-depth clause by clause analysis of Division II to Schedule III. Various practical aspects from annual reports of listed companies have been incorporated in order to better help readers understand disclosure requirements of the Schedule III.
4. Analysis of Division III
This chapter is all about in-depth clause by clause analysis of Division III to Schedule III. Various practical aspects from annual reports of listed companies have been incorporated in order to better help readers understand disclosure requirements of the Schedule III.
5. Commonly found non-compliances of Schedule III
This chapter will help readers with a quick glance at the hotspots in preparation of financial statements and accordingly they can take extra caution of these specific areas while preparing financial statements.
6. NFRA Observations on Schedule III
CA. Alok Kumar Garg is a seasoned professional, is an associate Member of Institute of Chartered Accountants of India (ICAI) for more than a decade. He is working as a Deputy General Manager -Finance and heading Financial Reporting and Consolidation function with a large listed company. Having completed his graduation in B.Com (Hons.) from University of Delhi in 2004, he also qualified the Company Secretary from Institute of Company Secretaries of India (ICSI) in the year 2008. He is a Diploma holder in IFRS from ACCA, United Kingdom and also Certified IFRS from Institute of Chartered Accountants of India. He is having a thorough experience in the field of Financial reporting, Consolidation and Auditing for more than 11 years and associated with Bharti Infratel, HSBC, IL&FS and consulting firms during his career cycle.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2025
- Edition: 4th
- ISBN: 978-93-48080-64-6
- No.of Pages: 505
“Treatise on Schedule III” allows its readers to dive into the depth of format of financial statements and various disclosure requirements without getting stuck into the web of bare text. While preparation of financial statements is one of the most crucial activity, the book comes to the rescue of those looking for conceptual clarity, application guidance and practical reference to listed companies. It shall act as a one- stop shop for all Schedule III related guidance.
This book is immensely useful to the members, professionals and stakeholders so that the requirements of Schedule III to the Companies Act, 2013 can be complied with by the companies that are required to prepare their financial statements in its true letter and spirit. The entire book is divided into 6 Chapters as below:
1. Schedule III to the Companies Act, 2013 - An Overview
This chapter gives an overview of Schedule III, explaining changes made over the period of time including revision of Schedule VI, introduction of Division I, II and III. The chapter briefly covers:
- Latest amendments made by MCA vide notification dated March 24, 2021 in line with CARO, 2020
- Applicability of Schedule III and respective Divisions
- Interplay of AS and Ind AS with Schedule III
- Interplay of CARO 2020 with Schedule III
- List of applicable Accounting Standards (AS)
- List of applicable Indian Accounting Standards (Ind AS)
- Comparison of Division I, II and III
- FAQs on Preparation of Financial Statements
2. Analysis of Division I
This chapter is all about in-depth clause by clause analysis of Division I to Schedule III. Various practical aspects from annual reports of listed companies have been incorporated in order to better help readers understand disclosure requirements of Schedule III.
3. Analysis of Division II
This chapter is all about in-depth clause by clause analysis of Division II to Schedule III. Various practical aspects from annual reports of listed companies have been incorporated in order to better help readers understand disclosure requirements of the Schedule III.
4. Analysis of Division III
This chapter is all about in-depth clause by clause analysis of Division III to Schedule III. Various practical aspects from annual reports of listed companies have been incorporated in order to better help readers understand disclosure requirements of the Schedule III.
5. Commonly found non-compliances of Schedule III
This chapter will help readers with a quick glance at the hotspots in preparation of financial statements and accordingly they can take extra caution of these specific areas while preparing financial statements.
6. NFRA Observations on Schedule III
CA. Alok Kumar Garg is a seasoned professional, is an associate Member of Institute of Chartered Accountants of India (ICAI) for more than a decade. He is working as a Deputy General Manager -Finance and heading Financial Reporting and Consolidation function with a large listed company. Having completed his graduation in B.Com (Hons.) from University of Delhi in 2004, he also qualified the Company Secretary from Institute of Company Secretaries of India (ICSI) in the year 2008. He is a Diploma holder in IFRS from ACCA, United Kingdom and also Certified IFRS from Institute of Chartered Accountants of India. He is having a thorough experience in the field of Financial reporting, Consolidation and Auditing for more than 11 years and associated with Bharti Infratel, HSBC, IL&FS and consulting firms during his career cycle.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
