Contents :-
- Underwriting of Shares and Debentures
- Accounting for Employee Stock Option Plan and Equity Shares with Differential Rights
- Buy Back of Securities
- Accounting for Amalgamation of Companies (Excluding Inter Company Holding)
- Accounting for Reconstruction of Companies
- Liquidation of Companies
- Financial Reporting of Insurance Companies
- Financial Reporting of Banking Companies
- Non-Banking Finance Companies
- Financial Reporting of Mutual Funds
- Valuation of Goodwill
- Consolidated Financial Statements (With Single Subsidiary)
- Application of Accounting Standards
AS – 7 (Construction Contracts)
AS – 9 (Revenue Recognition)
AS -14 (Accounting for Amalgamations)
AS -18 (Related Party Disclosures)
AS -19 (Leases)
AS – 20 (Earnings Per Share)
AS – 24 (Discounting Operations)
AS – 26 (Intangible Assets)
AS – 29 (Provisions, Contingent Liabilities and Contingent Assets)
- Application of Guidance Note
GN (A)-5 (Term Used in Financial Statements)
GN (A) – 6 (Accrual Basis of Accounting)
GN (A)-11 (Accounting for Corporate Dividend Tax) (COT)
GN (A) -18 (Accounting for Employee Share-base Payments)
GN (A) – 35 (Accounting for Depreciation in Companies in the context of Schedule II to the Companies Act, 2013)
GN(A) – 22 (Accounting for Credit Available in Respect of Minimum Alternative Tax under the Income-tax Act 1961)
GN (A) – 23 [Accounting for Real Estate Transactions (revised 2012)]
G – (A) – 29 (Turnover in Case of Contractors) Schedule III to the Companies Act, 2013
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