Financial Statements of Non-Corporate Entities – 2nd Edition 2026
Author
CA. Kamal Garg
Publisher
Bharat Law House Pvt. Ltd.
Edition
2nd Edition
Year
2026
Why Choose This Book?
Financial reporting requirements for non-corporate entities often create practical challenges for accountants, auditors, tax practitioners, and finance professionals. This book provides a structured and practice-oriented guide to the preparation and presentation of financial statements for non-corporate entities while addressing the applicability of Accounting Standards, ICAI guidance, disclosure requirements, and reporting obligations. It is particularly useful for Chartered Accountants, audit firms, tax consultants, accounting professionals, and commerce students seeking clarity on financial statement preparation and compliance.
About the Book
Authored by CA. Kamal Garg, this comprehensive work examines the preparation and presentation of financial statements for non-corporate entities in accordance with applicable accounting and reporting requirements. The book covers prescribed formats of financial statements, applicability of Accounting Standards based on revised ICAI criteria, reporting responsibilities relating to non-compliance by clients, and relevant Guidance Notes issued by the ICAI. Designed as a practical reference, it helps professionals understand disclosure requirements, compliance obligations, and financial reporting practices applicable to proprietorships, partnerships, LLPs, trusts, and other non-corporate entities. The text combines conceptual understanding with implementation-focused guidance, making it valuable for professional practice and academic learning.
Related Subjects
- Accounting Standards
- Financial Reporting
- Auditing & Assurance
- Chartered Accountancy
- Corporate & Professional Practice
Website Hashtags
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Caveat Legalis
Readers should refer to the latest ICAI announcements, Accounting Standards, Guidance Notes, statutory amendments, and professional pronouncements applicable at the time of use.
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