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

Eliminate financial reporting errors before the auditors or regulators find them. Bharat’s Treatise on Schedule III (5th Edition, 2026) is the definitive guide to the preparation of financial statements under the Companies Act, 2013. Authored by industry titan CA. (Dr.) Alok K. Garg. ✔ Comprehensive Division Analysis: Deep, practical breakdown of Division I (Non-Ind AS), Division II (Ind AS), and Division III (NBFCs) of Schedule III. ✔ NFRA Compliance Integration: A dedicated focus on commonly found non-compliances and strict observations made by the National Financial Reporting Authority (NFRA). ✔ C-Suite Expertise: Written by the AVP of Finance at IndiGo Airlines, bringing unmatched, real-world corporate controllership experience to statutory reporting theory.