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Recorded Lectures

Watch professionally recorded video recordings

Live Sessions

Engage with the instructors through live sessions - Q&A sessions, Mock test discussions, etc

Workshops

At the end of the course, meet with your teacher and other students in week long workshops, clear doubts, network and find solutions.

Learning Objectives

Schedule III of the Companies Act, 2013 provides a format for the presentation of financial statements by companies in India. The schedule contains guidelines and requirements for the preparation of balance sheet, statement of profit and loss, and notes to accounts for both standalone and consolidated financial statements. The main features of Schedule III are as follows:

Presentation and disclosure: The schedule provides guidance on the presentation and disclosure of financial statements, including the format and order of items in the balance sheet and statement of profit and loss.

Accounting policies: The schedule requires companies to disclose their accounting policies for significant items, such as revenue recognition, fixed assets, and inventories.

Notes to accounts: The schedule requires companies to provide detailed notes to accounts to explain the amounts presented in the financial statements, including the basis of preparation, significant accounting policies, and contingent liabilities.

Comparative information: The schedule requires companies to provide comparative information for the previous year in their financial statements.

Minimum disclosures: The schedule provides a list of minimum disclosures required for various items in the financial statements.

Consolidated financial statements: The schedule provides guidance on the preparation and presentation of consolidated financial statements, including the elimination of intra-group transactions and balances.

Features of the course

More than 2 hours of video lectures on the importance, ways, methods and obligations of preparing the presentation of financial statements.

Download PDFs, charts and images

Check your knowledge of subject matter and topics through the progression of the course and get rated on your knowledge.

Book live classes and workshops on your course with the instructor for one-to-one guidance and coaching.

Course Curriculum

Schedule III of Companies Act
6 Lessons
- Schedule III Companies, Act2013 - Introduction
  Start
- Part I - Balance Sheet [Compliance with Division II of Schedule III of CA, 2013]
  Start
- Part II - Profit and Loss [Compliance with Division II of Schedule III of CA, 2013]
  Start
- Part III - Changes in Equity [Compliance with Division II of Schedule III of CA, 2013]
  Start
- Notes to Accounts - Schedule III of CA, 2013
  Start
- Summary - Schedule III of Companies Act, 2013
  Start

About the Trainer

A class of its own

Amit Dharnia is a member of ACCA (UK) and Founder and CEO of Pramisha Business School and Viviana Business School. He is a highly sought-after ACCA trainer in India and abroad who specialises in IFRS & Ind AS and is well known for his rare incisive and clear interpretation of Indian and global accounting standards .

Prior to starting his own educational adventure he has worked as Director, Accounting Advisory Services & Head-Learning Solutions at BDO, India and has over 12 years of accounting advisory/CFO advisory & corporate training experience in various industries.

Before joining BDO, he was one of the key members of IFRS learning solutions offered by KPMG in the period 2014 to 2016 when IFRS was the need of the hour for corporates and have been part of Ind AS implementation and consulting. He has also worked with Axis Risk Consulting (Genpact), TMF Group & Piron Corporation. His book "Ind AS Concepts in a Day" is quite popular among the CA students in India. He has delivered 1000's of sessions to finance and accounting professionals from various countries including India, UAE, Saudi Arabia, Nepal, Singapore, New Zealand, Nigeria, Oman, South Africa etc.

What All India Rank holders and others say about the instructor

"One of the best trainer for IFRS and awesome explanation for every standard in depth with example. Very helpful and easily approachable. Thanks a lot."

CA Yash Arora
Associate at BNP Paribas

"I had taken your lectures for Dip.IFRS(UK) and found the lectures covering every standard in depth with clear explanations and examples. This helped my journey of learning easy."

Neha Hir
CA, CPA(USA)

"I studied from Amit Sir's lectures for Dip.IFR. His teaching style and years of experience makes each topic easy to comprehend. Logical reasoning and linking of each standard makes it easy to remember the concepts as well."

Rama Goyal
Chartered Accountant

"... I think apart from being an academic guide Amit is also a guide for your professional and other personal matters where he brings in insights from his wide experience both as a professional and an entrepreneur ..."

Tejbir Singh
Vice President, Investment Risk and Banking at Max Life Insurance

"An amazing professional, moreover a great mentor for me. Despite the fact that I had to start my studies from zero he was the one who motivated me to appear for the same and pushed me to achieve the goal. I referred the revision lectures shared by him which was very crisp and to the point. With God's grace and his guidance I cleared by SBR exam in my first attempt. Very HIGHLY recommended professor..."

CA Vishal Gala
CA, Pursuing ACCA

" Amit sir you are the best/ always available for student resolve their queries. no concept is tough if taught by you. thanks sir.

CA Arti Jha
Deputy Manager Finanace, adda.com, Ex-NDTV

Courses Included

No courses in this bundle.

Schedule III of Companies Act