Bharat's Company Balance Sheet and Profit & Loss Account - 13th Edition 2026
| Author : | CA. KAMAL GARG |
|---|
Bharat's Company Balance Sheet and Profit & Loss Account – 13th Edition 2026 is a comprehensive professional guide on the preparation, presentation, and analysis of company financial statements under the Companies Act, 2013, Schedule III, applicable Indian Accounting Standards (Ind AS), and the latest corporate reporting requirements. Published by Bharat Law House, this updated edition provides practical guidance on balance sheets, statements of profit and loss, notes to accounts, disclosure requirements, financial statement analysis, and statutory compliance. It is an indispensable resource for Chartered Accountants, Company Secretaries, Cost Accountants, auditors, finance professionals, corporate executives, and commerce students.
1036
English
13th Edition 2026
Tags: Accounting, Company Balance, Sheet and Profit & Loss Account
Bharat's Company Balance Sheet and Profit & Loss Account – 13th Edition 2026 is a detailed and practice-oriented publication that explains the preparation, presentation, disclosure, and interpretation of company financial statements in accordance with the Companies Act, 2013, Schedule III, applicable Indian Accounting Standards (Ind AS), and the latest corporate reporting framework.
Designed for professionals involved in accounting, auditing, taxation, financial reporting, and corporate compliance, the book provides a systematic explanation of statutory financial statement requirements along with practical illustrations, specimen formats, disclosure checklists, and compliance guidance. It simplifies complex accounting and reporting principles, making them easier to understand and implement in professional practice.
The publication discusses every major component of financial statements, including the balance sheet, statement of profit and loss, statement of changes in equity, cash flow statements, notes to accounts, accounting policies, and statutory disclosures. It also highlights recent amendments, regulatory developments, and practical issues commonly encountered during the preparation and audit of financial statements.
Suitable for professional practice as well as academic learning, this edition serves as a valuable reference for accountants, auditors, finance professionals, company secretaries, students, and corporate advisors.
Comprehensive Coverage Includes
Corporate Financial Reporting
- Financial Reporting Framework
- Companies Act, 2013
- Schedule III Requirements
- Indian Accounting Standards (Ind AS)
- Financial Reporting Principles
- Statutory Compliance
Balance Sheet
- Structure of Balance Sheet
- Assets and Liabilities
- Current and Non-Current Classification
- Equity
- Reserves and Surplus
- Share Capital Presentation
Statement of Profit and Loss
- Revenue Recognition
- Operating Income
- Other Income
- Expenses
- Finance Costs
- Profit Before Tax
- Profit After Tax
- Earnings Per Share
Notes to Accounts
- Significant Accounting Policies
- Related Party Disclosures
- Contingent Liabilities
- Commitments
- Segment Reporting
- Additional Statutory Disclosures
Cash Flow Statements
- Operating Activities
- Investing Activities
- Financing Activities
- Preparation Methods
- Practical Illustrations
- Disclosure Requirements
Statement of Changes in Equity
- Share Capital Changes
- Reserves
- Retained Earnings
- Comprehensive Income
- Equity Adjustments
- Presentation Format
Accounting Standards
- Applicable Ind AS
- Recognition Principles
- Measurement Rules
- Fair Value Accounting
- Financial Instruments
- Revenue Standards
Financial Statement Analysis
- Ratio Analysis
- Liquidity Ratios
- Profitability Ratios
- Solvency Ratios
- Working Capital Analysis
- Performance Evaluation
Audit and Compliance
- Statutory Audit Requirements
- Financial Statement Verification
- Audit Documentation
- Regulatory Compliance
- Board Reporting
- Corporate Governance
Practical Reference Material
- Model Financial Statements
- Specimen Formats
- Disclosure Checklists
- Practical Illustrations
- Compliance Notes
- Frequently Encountered Issues
Benefits of the Book
- Comprehensive Guide on Company Financial Statements
- Based on Companies Act, 2013 and Schedule III
- Covers Latest Ind AS Requirements
- Includes Practical Illustrations and Specimen Formats
- Useful for Audit, Accounting and Corporate Compliance
- Reader-Friendly and Practice-Oriented Presentation
- Updated with Latest Reporting Developments
- Ideal Professional Reference for Corporate Practice
Who Should Read This Book?
- Chartered Accountants
- Company Secretaries
- Cost Accountants
- Statutory Auditors
- Internal Auditors
- Finance Professionals
- Corporate Executives
- Tax Consultants
- Commerce Students
- Accounting Academicians
Key Features
- Comprehensive Guide to Company Balance Sheet and Profit & Loss Account
- Based on Companies Act, 2013
- Covers Schedule III and Applicable Ind AS
- Includes Notes to Accounts and Financial Statement Disclosures
- Practical Specimen Formats and Illustrations
- Covers Cash Flow Statement and Statement of Changes in Equity
- Useful for Accounting, Audit and Corporate Compliance
- Reader-Friendly Presentation
- Published by Bharat Law House
- 13th Edition 2026
This publication serves as an authoritative reference for the preparation and presentation of company financial statements under the Companies Act, 2013. Combining statutory requirements, accounting standards, practical illustrations, disclosure guidance, and compliance checklists, it is an essential resource for accounting professionals, auditors, corporate advisors, and students seeking expertise in corporate financial reporting.
