Bharat Treatise on Schedule III By CA. (Dr.) Alok K. Garg Edition June 2025

CA (Dr.) Alok K. Garg is a Member of Institute of Chartered Accountants of India (ICAI) and has an Honorary from by Bharath Virtual University for Peace & Education. He is currently working as a General Manager – Finance and heading Financial Reporting, Consolidation and Fixed Assets function of one of the largest listed Telecom Infrastructure Company. Having completed his graduation in B.Com (Hons.) from University of Delhi in 2004, he became a Company Secretary from Institute of Company Secretaries of India (ICSI). He is a Diploma holder in IFRS from ACCA, United Kingdom, Certified Ind AS and Certified BRSR from ICAI. With more than 15 years experience in the field of Financial Reporting, Consolidation, Internal Controls, Fixed Assets and Auditing and associated with Indus Towers (formerly Bharti Infratel), HSBC, IL&FS and consulting firms during his professional stint, Mr. Garg is acknowledged as an expert and is therefore invited to speak at various professional events, with more than 650 lectures on IFRS, Ind AS, Accounting Standards and Auditing Standards across the country.