{"product_id":"financial-statements-non-corporate-entities-ca-kamal-garg-2026","title":"Financial Statements of Non-Corporate Entities 2nd Edition 2026 India","description":"\u003ch1 data-section-id=\"2k31by\" data-start=\"477\" data-end=\"490\" class=\"PDq2pG_selectionAnchorContainer\"\u003eOVERVIEW\u003cspan aria-hidden=\"true\" class=\"PDq2pG_selectionAnchor\"\u003e\u003c\/span\u003e\n\u003c\/h1\u003e\n\u003cp data-start=\"492\" data-end=\"956\"\u003e\u003cstrong data-start=\"492\" data-end=\"551\"\u003eBharat's Financial Statements of Non-Corporate Entities\u003c\/strong\u003e by \u003cstrong data-start=\"555\" data-end=\"572\"\u003eCA Kamal Garg\u003c\/strong\u003e is a comprehensive professional guide covering the preparation and presentation of financial statements for \u003cstrong data-start=\"681\" data-end=\"707\"\u003enon-corporate entities\u003c\/strong\u003e in accordance with the latest \u003cstrong data-start=\"738\" data-end=\"762\"\u003eAccounting Standards\u003c\/strong\u003e and \u003cstrong data-start=\"767\" data-end=\"790\"\u003eICAI Guidance Notes\u003c\/strong\u003e. Published by \u003cstrong data-start=\"805\" data-end=\"828\"\u003eBharat Publications\u003c\/strong\u003e, this \u003cstrong data-start=\"835\" data-end=\"857\"\u003e2nd Edition (2026)\u003c\/strong\u003e incorporates updated reporting requirements and practical guidance for professionals and students.\u003c\/p\u003e\n\u003cp data-start=\"958\" data-end=\"1313\"\u003eThe book explains the formats of financial statements, applicability of Accounting Standards under revised criteria, reporting for non-compliance by clients, and ICAI guidance for professional reporting. It is designed to simplify financial reporting requirements while ensuring compliance with prevailing accounting principles and professional standards.\u003c\/p\u003e\n\u003cp data-start=\"1315\" data-end=\"1628\"\u003eAn essential reference for \u003cstrong data-start=\"1342\" data-end=\"1478\"\u003eChartered Accountants, CA Students, Auditors, Tax Professionals, Finance Executives, Commerce Students, and Accounting Practitioners\u003c\/strong\u003e, this book serves as a practical resource for financial statement preparation and statutory reporting in India. \u003c\/p\u003e\n\u003chr data-start=\"1630\" data-end=\"1633\"\u003e\n\u003ch1 data-section-id=\"7r1bim\" data-start=\"1635\" data-end=\"1652\"\u003eKEY FEATURES\u003c\/h1\u003e\n\u003cul data-start=\"1654\" data-end=\"2045\"\u003e\n\u003cli data-section-id=\"1t7f2n0\" data-start=\"1654\" data-end=\"1685\"\u003eAuthored by \u003cstrong data-start=\"1668\" data-end=\"1685\"\u003eCA Kamal Garg\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"1h4ekaw\" data-start=\"1686\" data-end=\"1724\"\u003ePublished by \u003cstrong data-start=\"1701\" data-end=\"1724\"\u003eBharat Publications\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"1it60fl\" data-start=\"1725\" data-end=\"1749\"\u003e\u003cstrong data-start=\"1727\" data-end=\"1749\"\u003e2nd Edition – 2026\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli data-section-id=\"12pe4m4\" data-start=\"1750\" data-end=\"1805\"\u003eCovers Financial Statements of Non-Corporate Entities\u003c\/li\u003e\n\u003cli data-section-id=\"1s4a01l\" data-start=\"1806\" data-end=\"1854\"\u003eExplains applicability of Accounting Standards\u003c\/li\u003e\n\u003cli data-section-id=\"wpfbk9\" data-start=\"1855\" data-end=\"1909\"\u003eIncludes ICAI Guidance Notes and reporting framework\u003c\/li\u003e\n\u003cli data-section-id=\"1xmkaqt\" data-start=\"1910\" data-end=\"1954\"\u003eCovers reporting for client non-compliance\u003c\/li\u003e\n\u003cli data-section-id=\"1ifp681\" data-start=\"1955\" data-end=\"2021\"\u003ePractical reference for accounting professionals and CA students\u003c\/li\u003e\n\u003cli data-section-id=\"1y116rl\" data-start=\"2022\" data-end=\"2045\"\u003e\u003cstrong data-start=\"2024\" data-end=\"2045\"\u003ePaperback Edition\u003c\/strong\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"2047\" data-end=\"2050\"\u003e\n\u003ch1 data-section-id=\"3mcwec\" data-start=\"2052\" data-end=\"2078\"\u003eWHAT THIS BOOK COVERS\u003c\/h1\u003e\n\u003ch3 data-section-id=\"1j8tp89\" data-start=\"2080\" data-end=\"2104\"\u003eFinancial Statements\u003c\/h3\u003e\n\u003cul data-start=\"2106\" data-end=\"2268\"\u003e\n\u003cli data-section-id=\"zdh3ny\" data-start=\"2106\" data-end=\"2139\"\u003eFormats of Financial Statements\u003c\/li\u003e\n\u003cli data-section-id=\"1ar6nn\" data-start=\"2140\" data-end=\"2171\"\u003eFinancial Reporting Framework\u003c\/li\u003e\n\u003cli data-section-id=\"o52m8k\" data-start=\"2172\" data-end=\"2195\"\u003eStatement Preparation\u003c\/li\u003e\n\u003cli data-section-id=\"16417p3\" data-start=\"2196\" data-end=\"2220\"\u003eFinancial Presentation\u003c\/li\u003e\n\u003cli data-section-id=\"82srse\" data-start=\"2221\" data-end=\"2242\"\u003eReporting Standards\u003c\/li\u003e\n\u003cli data-section-id=\"7weugb\" data-start=\"2243\" data-end=\"2268\"\u003eDisclosure Requirements\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"1pl5snj\" data-start=\"2270\" data-end=\"2294\"\u003eAccounting Standards\u003c\/h3\u003e\n\u003cul data-start=\"2296\" data-end=\"2454\"\u003e\n\u003cli data-section-id=\"1xqnb7x\" data-start=\"2296\" data-end=\"2335\"\u003eApplicability of Accounting Standards\u003c\/li\u003e\n\u003cli data-section-id=\"dp7pvk\" data-start=\"2336\" data-end=\"2365\"\u003eRevised Accounting Criteria\u003c\/li\u003e\n\u003cli data-section-id=\"1xhwwtz\" data-start=\"2366\" data-end=\"2393\"\u003eICAI Accounting Framework\u003c\/li\u003e\n\u003cli data-section-id=\"1comkft\" data-start=\"2394\" data-end=\"2419\"\u003eCompliance Requirements\u003c\/li\u003e\n\u003cli data-section-id=\"6l1pdx\" data-start=\"2420\" data-end=\"2454\"\u003eProfessional Reporting Standards\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"abvit7\" data-start=\"2456\" data-end=\"2481\"\u003eProfessional Guidance\u003c\/h3\u003e\n\u003cul data-start=\"2483\" data-end=\"2634\"\u003e\n\u003cli data-section-id=\"1pwr42n\" data-start=\"2483\" data-end=\"2504\"\u003eICAI Guidance Notes\u003c\/li\u003e\n\u003cli data-section-id=\"irb6aj\" data-start=\"2505\" data-end=\"2542\"\u003eReporting for Client Non-Compliance\u003c\/li\u003e\n\u003cli data-section-id=\"1uw43sh\" data-start=\"2543\" data-end=\"2575\"\u003eFinancial Reporting Procedures\u003c\/li\u003e\n\u003cli data-section-id=\"1c5g9wr\" data-start=\"2576\" data-end=\"2605\"\u003eProfessional Best Practices\u003c\/li\u003e\n\u003cli data-section-id=\"jedj92\" data-start=\"2606\" data-end=\"2634\"\u003eDocumentation Requirements\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"zq8ol0\" data-start=\"2636\" data-end=\"2660\"\u003ePractical Accounting\u003c\/h3\u003e\n\u003cul data-start=\"2662\" data-end=\"2821\"\u003e\n\u003cli data-section-id=\"17xlftg\" data-start=\"2662\" data-end=\"2685\"\u003eAccounting Compliance\u003c\/li\u003e\n\u003cli data-section-id=\"1mf5czh\" data-start=\"2686\" data-end=\"2719\"\u003eFinancial Statement Preparation\u003c\/li\u003e\n\u003cli data-section-id=\"c91zm5\" data-start=\"2720\" data-end=\"2744\"\u003eProfessional Reporting\u003c\/li\u003e\n\u003cli data-section-id=\"ajyez9\" data-start=\"2745\" data-end=\"2762\"\u003eAudit Readiness\u003c\/li\u003e\n\u003cli data-section-id=\"km1lzv\" data-start=\"2763\" data-end=\"2789\"\u003eAccounting Documentation\u003c\/li\u003e\n\u003cli data-section-id=\"1wc10ed\" data-start=\"2790\" data-end=\"2821\"\u003ePractical Case-Based Guidance\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"2823\" data-end=\"2826\"\u003e\n\u003ch1 data-section-id=\"1607mqw\" data-start=\"2828\" data-end=\"2857\"\u003eWHO SHOULD BUY THIS BOOK\u003c\/h1\u003e\n\u003cul data-start=\"2859\" data-end=\"3100\"\u003e\n\u003cli data-section-id=\"1razit7\" data-start=\"2859\" data-end=\"2882\"\u003eChartered Accountants\u003c\/li\u003e\n\u003cli data-section-id=\"12ok1u3\" data-start=\"2883\" data-end=\"2917\"\u003eCA Final \u0026amp; Intermediate Students\u003c\/li\u003e\n\u003cli data-section-id=\"1nti8t9\" data-start=\"2918\" data-end=\"2932\"\u003eCMA Students\u003c\/li\u003e\n\u003cli data-section-id=\"12twt4l\" data-start=\"2933\" data-end=\"2954\"\u003eCompany Secretaries\u003c\/li\u003e\n\u003cli data-section-id=\"1q2t7b0\" data-start=\"2955\" data-end=\"2975\"\u003eStatutory Auditors\u003c\/li\u003e\n\u003cli data-section-id=\"1byno41\" data-start=\"2976\" data-end=\"2993\"\u003eTax Consultants\u003c\/li\u003e\n\u003cli data-section-id=\"17zrqrc\" data-start=\"2994\" data-end=\"3017\"\u003eFinance Professionals\u003c\/li\u003e\n\u003cli data-section-id=\"17obvv3\" data-start=\"3018\" data-end=\"3037\"\u003eCommerce Students\u003c\/li\u003e\n\u003cli data-section-id=\"1keuobw\" data-start=\"3038\" data-end=\"3064\"\u003eAccounting Practitioners\u003c\/li\u003e\n\u003cli data-section-id=\"1jbzcfr\" data-start=\"3065\" data-end=\"3100\"\u003eFinancial Reporting Professionals\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3102\" data-end=\"3105\"\u003e\n\u003ch1 data-section-id=\"1kosu3q\" data-start=\"3107\" data-end=\"3137\"\u003eWHY THIS BOOK IS VALUABLE\u003c\/h1\u003e\n\u003cul data-start=\"3139\" data-end=\"3668\"\u003e\n\u003cli data-section-id=\"g2hseu\" data-start=\"3139\" data-end=\"3204\"\u003eUpdated \u003cstrong data-start=\"3149\" data-end=\"3171\"\u003e2nd Edition (2026)\u003c\/strong\u003e with latest accounting guidance.\u003c\/li\u003e\n\u003cli data-section-id=\"15zzpb4\" data-start=\"3205\" data-end=\"3274\"\u003eCovers financial reporting specifically for non-corporate entities.\u003c\/li\u003e\n\u003cli data-section-id=\"1iyhshv\" data-start=\"3275\" data-end=\"3353\"\u003eIncludes ICAI Guidance Notes and revised Accounting Standards applicability.\u003c\/li\u003e\n\u003cli data-section-id=\"1gl9euu\" data-start=\"3354\" data-end=\"3408\"\u003eSimplifies complex financial reporting requirements.\u003c\/li\u003e\n\u003cli data-section-id=\"1x8spqv\" data-start=\"3409\" data-end=\"3474\"\u003ePractical and professional approach for real-world application.\u003c\/li\u003e\n\u003cli data-section-id=\"11hddyy\" data-start=\"3475\" data-end=\"3526\"\u003eTrusted publication from \u003cstrong data-start=\"3502\" data-end=\"3525\"\u003eBharat Publications\u003c\/strong\u003e.\u003c\/li\u003e\n\u003cli data-section-id=\"1uqn201\" data-start=\"3527\" data-end=\"3597\"\u003eValuable for both professional practice and examination preparation.\u003c\/li\u003e\n\u003cli data-section-id=\"vft53t\" data-start=\"3598\" data-end=\"3668\"\u003eHelps ensure accurate and compliant financial statement preparation.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3670\" data-end=\"3673\"\u003e\n\u003ch1 data-section-id=\"1ngixeo\" data-start=\"3675\" data-end=\"3696\"\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=\"3698\" data-end=\"4004\" class=\"w-fit min-w-(--thread-content-width)\"\u003e\n\u003cthead data-start=\"3698\" data-end=\"3721\"\u003e\n\u003ctr data-start=\"3698\" data-end=\"3721\"\u003e\n\u003cth data-start=\"3698\" data-end=\"3710\" data-col-size=\"sm\" class=\"last:pe-10\"\u003eAttribute\u003c\/th\u003e\n\u003cth data-start=\"3710\" data-end=\"3721\" data-col-size=\"md\" class=\"last:pe-10\"\u003eDetails\u003c\/th\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody data-start=\"3748\" data-end=\"4004\"\u003e\n\u003ctr data-start=\"3748\" data-end=\"3806\"\u003e\n\u003ctd data-start=\"3748\" data-end=\"3756\" data-col-size=\"sm\"\u003eTitle\u003c\/td\u003e\n\u003ctd data-start=\"3756\" data-end=\"3806\" data-col-size=\"md\"\u003eFinancial Statements of Non-Corporate Entities\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"3807\" data-end=\"3833\"\u003e\n\u003ctd data-start=\"3807\" data-end=\"3816\" data-col-size=\"sm\"\u003eAuthor\u003c\/td\u003e\n\u003ctd data-start=\"3816\" data-end=\"3833\" data-col-size=\"md\"\u003eCA Kamal Garg\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"3834\" data-end=\"3869\"\u003e\n\u003ctd data-start=\"3834\" data-end=\"3846\" data-col-size=\"sm\"\u003ePublisher\u003c\/td\u003e\n\u003ctd data-start=\"3846\" data-end=\"3869\" data-col-size=\"md\"\u003eBharat Publications\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"3870\" data-end=\"3892\"\u003e\n\u003ctd data-start=\"3870\" data-end=\"3881\" data-col-size=\"sm\"\u003eLanguage\u003c\/td\u003e\n\u003ctd data-start=\"3881\" data-end=\"3892\" data-col-size=\"md\"\u003eEnglish\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"3893\" data-end=\"3924\"\u003e\n\u003ctd data-start=\"3893\" data-end=\"3903\" data-col-size=\"sm\"\u003eEdition\u003c\/td\u003e\n\u003ctd data-start=\"3903\" data-end=\"3924\" data-col-size=\"md\"\u003e2nd Edition, 2026\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"3925\" data-end=\"3947\"\u003e\n\u003ctd data-start=\"3925\" data-end=\"3934\" data-col-size=\"sm\"\u003eFormat\u003c\/td\u003e\n\u003ctd data-start=\"3934\" data-end=\"3947\" data-col-size=\"md\"\u003ePaperback\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"3948\" data-end=\"4004\"\u003e\n\u003ctd data-start=\"3948\" data-end=\"3958\" data-col-size=\"sm\"\u003eSubject\u003c\/td\u003e\n\u003ctd data-start=\"3958\" data-end=\"4004\" data-col-size=\"md\"\u003eAccounting Standards \u0026amp; 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=\"4006\" data-end=\"4009\"\u003e\n\u003ch1 data-section-id=\"102eibw\" data-start=\"4011\" data-end=\"4025\"\u003eBENEFITS\u003c\/h1\u003e\n\u003cul data-start=\"4027\" data-end=\"4435\"\u003e\n\u003cli data-section-id=\"1wd16nq\" data-start=\"4027\" data-end=\"4084\"\u003eLearn professional preparation of financial statements.\u003c\/li\u003e\n\u003cli data-section-id=\"kv6wll\" data-start=\"4085\" data-end=\"4160\"\u003eUnderstand Accounting Standards applicability for non-corporate entities.\u003c\/li\u003e\n\u003cli data-section-id=\"bb8jbz\" data-start=\"4161\" data-end=\"4216\"\u003eImprove financial reporting and compliance knowledge.\u003c\/li\u003e\n\u003cli data-section-id=\"hx76w0\" data-start=\"4217\" data-end=\"4268\"\u003eGain practical insights from ICAI Guidance Notes.\u003c\/li\u003e\n\u003cli data-section-id=\"xppe63\" data-start=\"4269\" data-end=\"4321\"\u003eEnhance audit and accounting documentation skills.\u003c\/li\u003e\n\u003cli data-section-id=\"3ekoaa\" data-start=\"4322\" data-end=\"4381\"\u003eStrengthen professional expertise in financial reporting.\u003c\/li\u003e\n\u003cli data-section-id=\"1md27l6\" data-start=\"4382\" data-end=\"4435\"\u003eUseful for CA examinations and accounting practice.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"4437\" data-end=\"4440\"\u003e\n\u003ch1 data-section-id=\"7tfcgc\" data-start=\"4442\" data-end=\"4462\"\u003eCALL TO ACTION\u003c\/h1\u003e\n\u003cp data-start=\"4464\" data-end=\"4849\"\u003e\u003cstrong data-start=\"4464\" data-end=\"4849\"\u003eUpgrade your accounting knowledge with Bharat's Financial Statements of Non-Corporate Entities by CA Kamal Garg. Whether you're a CA student, auditor, finance professional, or practicing accountant, this updated 2026 edition provides practical guidance for accurate financial reporting and compliance. Order now from LawPustak and stay ahead with the latest professional standards.\u003c\/strong\u003e\u003c\/p\u003e","brand":"Lawpustak.com","offers":[{"title":"Default Title","offer_id":42360698372119,"sku":"Non-Corporate-Bharat-LP","price":789.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0580\/7259\/6503\/files\/SoldByLawPustak_248x248px_-2026-06-20T115300.478.jpg?v=1782376259","url":"https:\/\/www.lawpustak.com\/products\/financial-statements-non-corporate-entities-ca-kamal-garg-2026","provider":"Lawpustak.com","version":"1.0","type":"link"}