Description Grab the latest edition (13th edn., 2026) of ‘Company Balance Sheet and Profit & Loss Account under Accounting Standards & Schedule III (For the F.Y. 2025-26)‘ authored by CA. Kamal Garg, published by Bharat Publishers. With 1176 pages, this comprehensive guide covers various topics including Financial Reporting, Depreciation, Checklists of Accounting Standards, and more. For a limited period, avail a flat 25% discount along with Free Shipping. ISBN: 978-93-4777-997-8. CONTENTS AT A GLANCE Chapter Description Page Number Bharat? 5 Preface to the 13th Edition 7 Preface to the First Edition 9 Detailed Contents 15 DIVISION 1 3 Accounts of Companies and Board of Directors Report Chapter 1 Books of Account, Statutory Registers and Records 3 Chapter 2 Financial Reporting 31 Chapter 3 Approval and Adoption of Accounts 53 Chapter 4 National Financial Reporting Authority (NFRA) and Accounting Standards 70 Chapter 5 Reopening of Accounts 105 Chapter 6 Voluntary Revision of Financial Statements or Board’s Report 107 Chapter 7 Sending Financial Statements to Members, etc. and Filing with ROC 112 Chapter 8 Mandatory Internal Audit 119 Chapter 9 Audit Committee 122 DIVISION 2 Companies (Auditor’s Report) Order, 2020 Chapter 10 Companies (Auditor’s Report) Order, 2020 — Checklist 133 DIVISION 3 Financial Reporting Chapter 11 Schedule III under Companies Act, 2013 — An Analysis 177 Chapter 12 FAQs on Schedule III under Companies Act, 2013 195 Chapter 13 Schedule III under Companies Act, 2013 — Practice Update 248 Chapter 14 Schedule III (2021 Amendments) 265 Chapter 15 Companies (Accounting Standards) Rules, 2021 309 Chapter 16 Gist of Accounting Standards 316 Chapter 17 Fixed Assets and Intangible Assets (Property, Plant and Equipment and Intangible Assets) 373 Chapter 18 Investments 406 Chapter 19 Current Assets, Loans and Advances 414 Chapter 20 Miscellaneous Expenditure 439 Chapter 21 Share Capital 447 Chapter 22 Reserves and Surplus 471 Chapter 23 Secured Loans, Unsecured Loans and Long Term Provisions 485 Chapter 24 Current Liabilities and Provisions 507 Chapter 25 Borrowings from Banks and Financial Institutions for the Specific Purpose 531 Chapter 26 Contingent Liabilities and Dividends 532 Chapter 27 Additional Regulatory Information 540 Chapter 28 Profit and Loss Account 562 Chapter 29 Accounting Treatment for MAT Credit 609 Chapter 30 Expenditure Incurred During Construction Period 611 Chapter 31 Financial Instruments 623 Chapter 32 Accounting for Derivatives, Equity Index & Equity Stock Options 650 Chapter 33 Cash Flow Statement 664 Chapter 34 Construction Contracts 681 Chapter 35 Effects of Changes in Foreign Exchange Rates 687 Chapter 36 Borrowing Costs 696 Chapter 37 Segment Reporting 699 Chapter 38 Related Party Disclosures, Borrowings by Companies and Loans to Directors 710 Chapter 39 Lease Accounting 744 Chapter 40 Employee Benefits 746 Chapter 41 Consolidation of Accounts 756 Chapter 42 Accounting for Amalgamations 809 Chapter 43 Reporting under MSMED Act, 2006 824 DIVISION 4 Depreciation Chapter 44 Depreciation under Companies Act, 2013 841 Chapter 45 Accounting Standard 10 (Revised): Property, Plant and Equipment 868 Chapter 46 Practical Illustrations on Depreciation Including Transitional Provisions 883 Chapter 47 Practical Illustrations on Depreciation as per AS 10 (Revised) 916 Chapter 48 Schedule II of Companies Act, 2013 versus Schedule XIV of Companies Act, 1956 925 DIVISION 5 Checklists of Accounting Standards Chapter 49 Checklists of Accounting Standards 947 DIVISION 6 Practice Pointers Chapter 50 Practice Pointer Issues on Accounting Standards 1039 Chapter 51 Commonly Found Non-Compliances of Schedule III of the Companies Act, 2013 1070 Chapter 52 Specimen Financial Statements under Accounting Standards 1077 Appendix 1 Formulas to compute ratios for Schedule III 1123