{"product_id":"company-balance-sheet-profit-loss-account-schedule-iii-2026","title":"Company Balance Sheet \u0026 Profit Loss Account Guide 13th Edition 2026 India","description":"\u003ch1 data-section-id=\"2k31by\" data-start=\"448\" data-end=\"461\" class=\"PDq2pG_selectionAnchorContainer\"\u003eOVERVIEW\u003cspan aria-hidden=\"true\" class=\"PDq2pG_selectionAnchor\"\u003e\u003c\/span\u003e\n\u003c\/h1\u003e\n\u003cp data-start=\"463\" data-end=\"920\"\u003e\u003cstrong data-start=\"463\" data-end=\"565\"\u003eBharat's Company Balance Sheet and Profit \u0026amp; Loss Account under Accounting Standards \u0026amp; Schedule III\u003c\/strong\u003e by \u003cstrong data-start=\"569\" data-end=\"586\"\u003eCA Kamal Garg\u003c\/strong\u003e is a comprehensive professional guide explaining the preparation and presentation of company financial statements in accordance with \u003cstrong data-start=\"720\" data-end=\"763\"\u003eSchedule III of the Companies Act, 2013\u003c\/strong\u003e and the applicable \u003cstrong data-start=\"783\" data-end=\"807\"\u003eAccounting Standards\u003c\/strong\u003e. Published by \u003cstrong data-start=\"822\" data-end=\"845\"\u003eBharat Publications\u003c\/strong\u003e, this \u003cstrong data-start=\"852\" data-end=\"875\"\u003e13th Edition (2026)\u003c\/strong\u003e is updated for \u003cstrong data-start=\"891\" data-end=\"919\"\u003eFinancial Year 2025–2026\u003c\/strong\u003e.\u003c\/p\u003e\n\u003cp data-start=\"922\" data-end=\"1309\"\u003eThe book provides detailed commentary on \u003cstrong data-start=\"963\" data-end=\"979\"\u003eSchedule III\u003c\/strong\u003e, practical guidance on Accounting Standards, ICAI Expert Advisory Committee opinions, CARO 2020 checklist, depreciation, commonly observed non-compliances, and specimen financial statements. It is designed to help readers understand statutory financial reporting requirements through practical examples and professional insights.\u003c\/p\u003e\n\u003cp data-start=\"1311\" data-end=\"1643\"\u003eIdeal for \u003cstrong data-start=\"1321\" data-end=\"1454\"\u003eChartered Accountants, CA Students, Company Secretaries, Cost Accountants, Finance Professionals, Auditors, and Commerce Students\u003c\/strong\u003e, this book serves as an authoritative reference for accounting compliance, statutory audits, financial reporting, and corporate law practice in India. \u003c\/p\u003e\n\u003chr data-start=\"1645\" data-end=\"1648\"\u003e\n\u003ch1 data-section-id=\"7r1bim\" data-start=\"1650\" data-end=\"1667\"\u003eKEY FEATURES\u003c\/h1\u003e\n\u003cul data-start=\"1669\" data-end=\"2127\"\u003e\n\u003cli data-section-id=\"1t7f2n0\" data-start=\"1669\" data-end=\"1700\"\u003eAuthored by \u003cstrong data-start=\"1683\" data-end=\"1700\"\u003eCA Kamal Garg\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"1h4ekaw\" data-start=\"1701\" data-end=\"1739\"\u003ePublished by \u003cstrong data-start=\"1716\" data-end=\"1739\"\u003eBharat Publications\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"1oybqnr\" data-start=\"1740\" data-end=\"1765\"\u003e\u003cstrong data-start=\"1742\" data-end=\"1765\"\u003e13th Edition – 2026\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli data-section-id=\"v960pc\" data-start=\"1766\" data-end=\"1808\"\u003eUpdated for \u003cstrong data-start=\"1780\" data-end=\"1808\"\u003eFinancial Year 2025–2026\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"s0ttry\" data-start=\"1809\" data-end=\"1884\"\u003eCovers \u003cstrong data-start=\"1818\" data-end=\"1884\"\u003eAccounting Standards \u0026amp; Schedule III of the Companies Act, 2013\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"pfdg9y\" data-start=\"1885\" data-end=\"1954\"\u003eIncludes commentary on Companies (Accounting Standards) Rules, 2021\u003c\/li\u003e\n\u003cli data-section-id=\"d2snxd\" data-start=\"1955\" data-end=\"2027\"\u003eCovers ICAI Expert Advisory Committee opinions and CARO 2020 checklist\u003c\/li\u003e\n\u003cli data-section-id=\"1p28odf\" data-start=\"2028\" data-end=\"2103\"\u003eExplains depreciation, financial statements, and common compliance issues\u003c\/li\u003e\n\u003cli data-section-id=\"1y116rl\" data-start=\"2104\" data-end=\"2127\"\u003e\u003cstrong data-start=\"2106\" data-end=\"2127\"\u003ePaperback Edition\u003c\/strong\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"2129\" data-end=\"2132\"\u003e\n\u003ch1 data-section-id=\"3mcwec\" data-start=\"2134\" data-end=\"2160\"\u003eWHAT THIS BOOK COVERS\u003c\/h1\u003e\n\u003ch3 data-section-id=\"1c0igzl\" data-start=\"2162\" data-end=\"2205\"\u003eSchedule III of the Companies Act, 2013\u003c\/h3\u003e\n\u003cul data-start=\"2207\" data-end=\"2402\"\u003e\n\u003cli data-section-id=\"16bnc7x\" data-start=\"2207\" data-end=\"2232\"\u003eSchedule III Commentary\u003c\/li\u003e\n\u003cli data-section-id=\"13lyjpu\" data-start=\"2233\" data-end=\"2267\"\u003eFinancial Statement Presentation\u003c\/li\u003e\n\u003cli data-section-id=\"19t5w9k\" data-start=\"2268\" data-end=\"2295\"\u003eBalance Sheet Preparation\u003c\/li\u003e\n\u003cli data-section-id=\"51ezpz\" data-start=\"2296\" data-end=\"2324\"\u003eStatement of Profit \u0026amp; Loss\u003c\/li\u003e\n\u003cli data-section-id=\"7weugb\" data-start=\"2325\" data-end=\"2350\"\u003eDisclosure Requirements\u003c\/li\u003e\n\u003cli data-section-id=\"om2k1u\" data-start=\"2351\" data-end=\"2370\"\u003eNotes to Accounts\u003c\/li\u003e\n\u003cli data-section-id=\"1ar6nn\" data-start=\"2371\" data-end=\"2402\"\u003eFinancial Reporting Framework\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"1pl5snj\" data-start=\"2404\" data-end=\"2428\"\u003eAccounting Standards\u003c\/h3\u003e\n\u003cul data-start=\"2430\" data-end=\"2648\"\u003e\n\u003cli data-section-id=\"1e4sr4y\" data-start=\"2430\" data-end=\"2461\"\u003eAccounting Standards Overview\u003c\/li\u003e\n\u003cli data-section-id=\"1c47g6p\" data-start=\"2462\" data-end=\"2508\"\u003eCompanies (Accounting Standards) Rules, 2021\u003c\/li\u003e\n\u003cli data-section-id=\"1t5ap37\" data-start=\"2509\" data-end=\"2536\"\u003eICAI Accounting Standards\u003c\/li\u003e\n\u003cli data-section-id=\"1fwvwts\" data-start=\"2537\" data-end=\"2566\"\u003ePractical Accounting Issues\u003c\/li\u003e\n\u003cli data-section-id=\"12bqqhb\" data-start=\"2567\" data-end=\"2588\"\u003eAccounting Policies\u003c\/li\u003e\n\u003cli data-section-id=\"1comkft\" data-start=\"2589\" data-end=\"2614\"\u003eCompliance Requirements\u003c\/li\u003e\n\u003cli data-section-id=\"1mf5czh\" data-start=\"2615\" data-end=\"2648\"\u003eFinancial Statement Preparation\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"13uw3gr\" data-start=\"2650\" data-end=\"2673\"\u003eCorporate Reporting\u003c\/h3\u003e\n\u003cul data-start=\"2675\" data-end=\"2876\"\u003e\n\u003cli data-section-id=\"1gwt6cx\" data-start=\"2675\" data-end=\"2698\"\u003eBalance Sheet Formats\u003c\/li\u003e\n\u003cli data-section-id=\"ohejtm\" data-start=\"2699\" data-end=\"2722\"\u003eProfit \u0026amp; Loss Account\u003c\/li\u003e\n\u003cli data-section-id=\"18ma5yt\" data-start=\"2723\" data-end=\"2755\"\u003eSpecified Financial Statements\u003c\/li\u003e\n\u003cli data-section-id=\"ilutdl\" data-start=\"2756\" data-end=\"2781\"\u003eSchedule III Compliance\u003c\/li\u003e\n\u003cli data-section-id=\"pmdn7c\" data-start=\"2782\" data-end=\"2807\"\u003eDepreciation Accounting\u003c\/li\u003e\n\u003cli data-section-id=\"1cnnxwz\" data-start=\"2808\" data-end=\"2829\"\u003eCARO 2020 Checklist\u003c\/li\u003e\n\u003cli data-section-id=\"p7ytpx\" data-start=\"2830\" data-end=\"2854\"\u003eAccounting Disclosures\u003c\/li\u003e\n\u003cli data-section-id=\"82srse\" data-start=\"2855\" data-end=\"2876\"\u003eReporting Standards\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"1cfq7jc\" data-start=\"2878\" data-end=\"2913\"\u003ePractical Professional Guidance\u003c\/h3\u003e\n\u003cul data-start=\"2915\" data-end=\"3123\"\u003e\n\u003cli data-section-id=\"tqcar3\" data-start=\"2915\" data-end=\"2956\"\u003eICAI Expert Advisory Committee Opinions\u003c\/li\u003e\n\u003cli data-section-id=\"1b2jpmy\" data-start=\"2957\" data-end=\"2989\"\u003eCommonly Found Non-Compliances\u003c\/li\u003e\n\u003cli data-section-id=\"1r0cdhm\" data-start=\"2990\" data-end=\"3016\"\u003ePractical Pointer Issues\u003c\/li\u003e\n\u003cli data-section-id=\"1mrutti\" data-start=\"3017\" data-end=\"3039\"\u003eCorporate Compliance\u003c\/li\u003e\n\u003cli data-section-id=\"18saa2k\" data-start=\"3040\" data-end=\"3059\"\u003eAudit Preparation\u003c\/li\u003e\n\u003cli data-section-id=\"1x46pwe\" data-start=\"3060\" data-end=\"3088\"\u003eFinancial Statement Review\u003c\/li\u003e\n\u003cli data-section-id=\"18yo491\" data-start=\"3089\" data-end=\"3123\"\u003eProfessional Reporting Practices\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3125\" data-end=\"3128\"\u003e\n\u003ch1 data-section-id=\"1607mqw\" data-start=\"3130\" data-end=\"3159\"\u003eWHO SHOULD BUY THIS BOOK\u003c\/h1\u003e\n\u003cul data-start=\"3161\" data-end=\"3382\"\u003e\n\u003cli data-section-id=\"1razit7\" data-start=\"3161\" data-end=\"3184\"\u003eChartered Accountants\u003c\/li\u003e\n\u003cli data-section-id=\"12ok1u3\" data-start=\"3185\" data-end=\"3219\"\u003eCA Final \u0026amp; Intermediate Students\u003c\/li\u003e\n\u003cli data-section-id=\"1gbfz9g\" data-start=\"3220\" data-end=\"3246\"\u003eCompany Secretaries (CS)\u003c\/li\u003e\n\u003cli data-section-id=\"1nti8t9\" data-start=\"3247\" data-end=\"3261\"\u003eCMA Students\u003c\/li\u003e\n\u003cli data-section-id=\"1q2t7b0\" data-start=\"3262\" data-end=\"3282\"\u003eStatutory Auditors\u003c\/li\u003e\n\u003cli data-section-id=\"1byno41\" data-start=\"3283\" data-end=\"3300\"\u003eTax Consultants\u003c\/li\u003e\n\u003cli data-section-id=\"17zrqrc\" data-start=\"3301\" data-end=\"3324\"\u003eFinance Professionals\u003c\/li\u003e\n\u003cli data-section-id=\"17obvv3\" data-start=\"3325\" data-end=\"3344\"\u003eCommerce Students\u003c\/li\u003e\n\u003cli data-section-id=\"wdt0ea\" data-start=\"3345\" data-end=\"3368\"\u003eCorporate Accountants\u003c\/li\u003e\n\u003cli data-section-id=\"s1tkhy\" data-start=\"3369\" data-end=\"3382\"\u003eAudit Firms\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3384\" data-end=\"3387\"\u003e\n\u003ch1 data-section-id=\"1kosu3q\" data-start=\"3389\" data-end=\"3419\"\u003eWHY THIS BOOK IS VALUABLE\u003c\/h1\u003e\n\u003cul data-start=\"3421\" data-end=\"3914\"\u003e\n\u003cli data-section-id=\"10yxvlq\" data-start=\"3421\" data-end=\"3464\"\u003eUpdated for \u003cstrong data-start=\"3435\" data-end=\"3463\"\u003eFinancial Year 2025–2026\u003c\/strong\u003e.\u003c\/li\u003e\n\u003cli data-section-id=\"20o5o8\" data-start=\"3465\" data-end=\"3536\"\u003eCovers the latest Schedule III and Accounting Standards requirements.\u003c\/li\u003e\n\u003cli data-section-id=\"xio23g\" data-start=\"3537\" data-end=\"3587\"\u003eIncludes practical commentary and ICAI guidance.\u003c\/li\u003e\n\u003cli data-section-id=\"179x3d7\" data-start=\"3588\" data-end=\"3654\"\u003eExplains financial statement preparation in a structured manner.\u003c\/li\u003e\n\u003cli data-section-id=\"dfis6d\" data-start=\"3655\" data-end=\"3716\"\u003eHighlights common compliance mistakes and reporting issues.\u003c\/li\u003e\n\u003cli data-section-id=\"1uodld2\" data-start=\"3717\" data-end=\"3797\"\u003eValuable for statutory audits, corporate reporting, and professional practice.\u003c\/li\u003e\n\u003cli data-section-id=\"11hddyy\" data-start=\"3798\" data-end=\"3849\"\u003eTrusted publication from \u003cstrong data-start=\"3825\" data-end=\"3848\"\u003eBharat Publications\u003c\/strong\u003e.\u003c\/li\u003e\n\u003cli data-section-id=\"eobgwq\" data-start=\"3850\" data-end=\"3914\"\u003eExcellent reference for accounting professionals and students.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3916\" data-end=\"3919\"\u003e\n\u003ch1 data-section-id=\"1ngixeo\" data-start=\"3921\" data-end=\"3942\"\u003ePRODUCT DETAILS\u003c\/h1\u003e\n\u003cdiv class=\"TyagGW_tableContainer\"\u003e\n\u003cdiv class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\"\u003e\n\u003ctable data-start=\"3944\" data-end=\"4335\" class=\"w-fit min-w-(--thread-content-width)\"\u003e\n\u003cthead data-start=\"3944\" data-end=\"3967\"\u003e\n\u003ctr data-start=\"3944\" data-end=\"3967\"\u003e\n\u003cth data-start=\"3944\" data-end=\"3956\" data-col-size=\"sm\" class=\"last:pe-10\"\u003eAttribute\u003c\/th\u003e\n\u003cth data-start=\"3956\" data-end=\"3967\" data-col-size=\"md\" class=\"last:pe-10\"\u003eDetails\u003c\/th\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody data-start=\"3994\" data-end=\"4335\"\u003e\n\u003ctr data-start=\"3994\" data-end=\"4095\"\u003e\n\u003ctd data-start=\"3994\" data-end=\"4002\" data-col-size=\"sm\"\u003eTitle\u003c\/td\u003e\n\u003ctd data-start=\"4002\" data-end=\"4095\" data-col-size=\"md\"\u003eCompany Balance Sheet and Profit \u0026amp; Loss Account under Accounting Standards \u0026amp; Schedule III\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4096\" data-end=\"4122\"\u003e\n\u003ctd data-start=\"4096\" data-end=\"4105\" data-col-size=\"sm\"\u003eAuthor\u003c\/td\u003e\n\u003ctd data-start=\"4105\" data-end=\"4122\" data-col-size=\"md\"\u003eCA Kamal Garg\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4123\" data-end=\"4158\"\u003e\n\u003ctd data-start=\"4123\" data-end=\"4135\" data-col-size=\"sm\"\u003ePublisher\u003c\/td\u003e\n\u003ctd data-start=\"4135\" data-end=\"4158\" data-col-size=\"md\"\u003eBharat Publications\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4159\" data-end=\"4181\"\u003e\n\u003ctd data-start=\"4159\" data-end=\"4170\" data-col-size=\"sm\"\u003eLanguage\u003c\/td\u003e\n\u003ctd data-start=\"4170\" data-end=\"4181\" data-col-size=\"md\"\u003eEnglish\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4182\" data-end=\"4214\"\u003e\n\u003ctd data-start=\"4182\" data-end=\"4192\" data-col-size=\"sm\"\u003eEdition\u003c\/td\u003e\n\u003ctd data-start=\"4192\" data-end=\"4214\" data-col-size=\"md\"\u003e13th Edition, 2026\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4215\" data-end=\"4245\"\u003e\n\u003ctd data-start=\"4215\" data-end=\"4232\" data-col-size=\"sm\"\u003eFinancial Year\u003c\/td\u003e\n\u003ctd data-start=\"4232\" data-end=\"4245\" data-col-size=\"md\"\u003e2025–2026\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4246\" data-end=\"4268\"\u003e\n\u003ctd data-start=\"4246\" data-end=\"4255\" data-col-size=\"sm\"\u003eFormat\u003c\/td\u003e\n\u003ctd data-start=\"4255\" data-end=\"4268\" data-col-size=\"md\"\u003ePaperback\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4269\" data-end=\"4335\"\u003e\n\u003ctd data-start=\"4269\" data-end=\"4279\" data-col-size=\"sm\"\u003eSubject\u003c\/td\u003e\n\u003ctd data-start=\"4279\" data-end=\"4335\" data-col-size=\"md\"\u003eAccounting Standards \u0026amp; Corporate Financial Reporting\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003chr data-start=\"4337\" data-end=\"4340\"\u003e\n\u003ch1 data-section-id=\"102eibw\" data-start=\"4342\" data-end=\"4356\"\u003eBENEFITS\u003c\/h1\u003e\n\u003cul data-start=\"4358\" data-end=\"4781\"\u003e\n\u003cli data-section-id=\"lgx72p\" data-start=\"4358\" data-end=\"4423\"\u003eLearn professional preparation of company financial statements.\u003c\/li\u003e\n\u003cli data-section-id=\"1fwzmjr\" data-start=\"4424\" data-end=\"4470\"\u003eMaster Schedule III compliance requirements.\u003c\/li\u003e\n\u003cli data-section-id=\"78j3o3\" data-start=\"4471\" data-end=\"4523\"\u003eImprove accounting and financial reporting skills.\u003c\/li\u003e\n\u003cli data-section-id=\"tkuras\" data-start=\"4524\" data-end=\"4584\"\u003eUnderstand practical issues faced during statutory audits.\u003c\/li\u003e\n\u003cli data-section-id=\"wdwkul\" data-start=\"4585\" data-end=\"4654\"\u003ePrepare effectively for CA, CS, CMA, and professional examinations.\u003c\/li\u003e\n\u003cli data-section-id=\"1kl99xc\" data-start=\"4655\" data-end=\"4696\"\u003eEnhance corporate compliance knowledge.\u003c\/li\u003e\n\u003cli data-section-id=\"1nzvfbc\" data-start=\"4697\" data-end=\"4781\"\u003eBuild confidence in preparing compliant Balance Sheets and Profit \u0026amp; Loss Accounts.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"4783\" data-end=\"4786\"\u003e\n\u003ch1 data-section-id=\"7tfcgc\" data-start=\"4788\" data-end=\"4808\"\u003eCALL TO ACTION\u003c\/h1\u003e\n\u003cp data-start=\"4810\" data-end=\"5268\"\u003e\u003cstrong data-start=\"4810\" data-end=\"5268\"\u003eStay updated with the latest corporate financial reporting requirements using Bharat's Company Balance Sheet and Profit \u0026amp; Loss Account under Accounting Standards \u0026amp; Schedule III. Whether you're a CA student, auditor, finance professional, or corporate accountant, this comprehensive guide is an essential resource for mastering Schedule III compliance and financial statement preparation. Order now from LawPustak and strengthen your accounting expertise.\u003c\/strong\u003e\u003c\/p\u003e","brand":"Lawpustak.com","offers":[{"title":"Default Title","offer_id":41132150489111,"sku":"Company Balance Sheet-Bharat-LP","price":1969.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0580\/7259\/6503\/files\/SoldByLawPustak_248x248px_-2026-06-20T115615.582.jpg?v=1782375841","url":"https:\/\/www.lawpustak.com\/products\/company-balance-sheet-profit-loss-account-schedule-iii-2026","provider":"Lawpustak.com","version":"1.0","type":"link"}