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

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  • A guide for preparation of Financial Statements for FY 2022-23

  • Based on ICAI Guidance Note on Schedule III

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Author: CA. (Dr.) Alok K. Garg

ISBN: 978-93-9416-369-0

Publishing Date: 2023

Publisher: Bharat Law House

No of Pages: 584

Vendor: Bharat Law House Pvt. Ltd.

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

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

  • 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

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


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