PLH’s Treatise on Ind AS Explained with Practical Examples and MCQs by Alok K. Garg – 4th Edition 2026.

In 2015, India moved to an international level of financial reporting, introducing Ind AS based on the IFRS. While this shifted the landscape of corporate accounting, implementing it has not been a cakewalk. Treatise on Ind AS (4th Edition, 2026) allows readers to dive into the depths of these standards without getting stuck in the web of bare text. Authored by the highly acclaimed CA (Dr.) Alok K. Garg, this book provides complete guidance via conceptual explanations, practical case studies, and direct references to the published disclosures of listed companies.

Mastering Complex Reporting & Ind AS 117

As compliance standards and fundamental corporate screening tighten, understanding the precise mechanics of balance sheet reporting is critical. This 4th edition simplifies the most notoriously complex accounting zones:

• Ind AS 117 (Insurance Contracts): Prepares the industry for the massive shift mandated by the IRDAI effective April 1, 2026.

• Corporate Consolidation & Leases: Detailed breakdowns of Ind AS 116 (Leases), Group Reporting, Business Combinations, and Share-Based Payments.

• Global Comparisons: Features a detailed comparison of Ind AS, Indian GAAP, and IFRS, offering a broad outlook on exactly what has changed and why.

Practical Application & ICAI Certification

Unlike theoretical textbooks, this treatise leans heavily into practical, on-the-ground application:

• ITFG Bulletins: Analyzes practical issues based on ITFG bulletins and MCA Education Material to provide guidance on exceptional accounting scenarios.

• 1000+ MCQs: A massive bank of multiple-choice questions with detailed analysis covering all standards, highly recommended for participants of the ICAI Certificate course on Ind AS.

• 2025/2026 Amendments: Fully updated with the latest Companies (Ind AS) Amendment Rules, 2025, and analyses of the latest amendments to Schedule III.

Who Should Buy This Book?

• Cost Accountants (CMA) & Chartered Accountants (CA): The ultimate desk reference for statutory reporting, corporate consolidation, and internal audits.

• CFOs & Financial Controllers: Essential for executing flawless financial reporting, tracking CapEx, and ensuring compliance across the shifting MCA landscape.

• CA Final Students & Certification Candidates: The most robust study guide available for passing the ICAI Ind AS Certification and mastering advanced financial reporting.

About the Author

CA (Dr.) Alok K. Garg

Dr. Alok K. Garg is a seasoned professional, author, and member of the Institute of Chartered Accountants of India (ICAI) for nearly two decades. He is currently an Associate Vice President – Finance, heading the Financial Reporting and Internal Audit function for one of India’s largest listed companies.

He holds a Diploma in IFRS from the ACCA (UK) and is Certified in Ind AS and BRSR by the ICAI. His thorough experience spans Controllership, Consolidation, and Finance Transformation across major corporate entities like Indigo Airlines, Indus Towers, and HSBC. A prolific speaker who has delivered over 900 lectures, he is a Special Invitee to the “Expert Advisory Committee of ICAI” for FY 2025-26 and is widely considered one of the highest-rated faculty members for the ICAI Certificate course on Ind AS.

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