Chapter 1 Underwriting of Shares and Debentures Chapter 2 Accounting for Employee Stock Option Plan and Equity Shares with Differential Rights Chapter 3 Buy Back of Securities Chapter 4 Accounting for Amalgamation of Companies (Excluding Inter-Company Holding) Chapter 5 Accounting for Reconstruction of Companies Chapter 6 Liquidation of Companies Chapter 7 Financial Reporting of Insurance Companies Chapter 8 Financial Reporting of Banking Companies Chapter 9 Non-Banking Finance Companies Chapter 10 Financial Reporting of Mutual Funds Chapter 11 Valuation of Goodwill Chapter 12 Consolidated Financial Statements (With Single Subsidiary) Chapter 13 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) Chapter 14 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) (CDT) 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)] GN (A) – 29 (Turnover in Case of Contractors) Schedule III to the Companies Act, 2013 |