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
Including prescribed accounting standards & guidance notes for CA inter group II(paper 5)