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Contents
1. Conceptual framework for preparation and presentation of financial statement
2. Accounting standards
3. ESOP, buy back and equity shares with differential rights
4. Underwriting of shares and debentures
5. Amalgamation and reconstruction
6. Redemption of debentures
7. Liquidation of companies
8. Financial statements of banking companies
9. Financial statements of insurance companies
10. Financial statements of electricity companies
11. Departmental accounts
12. Branch accounts & foreign branches
13. Dissolution of partnership firms
14. Amalgamation, conversion and sale of partnership firms
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