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......................................................................................................................... Contents 1. Valuation A. Assets B. Business C. Goodwill D. Shares 2. Corporate Final Accounts and Accounting for Corporate Restructuring 3. Consolidated Financial Statements 4. Inflation Accounting 5. Accounting and Reporting of Financial Instruments 6. Accounting for Share Based Payments 7. Developments in Accounting A. Developments in Financial Reporting B. Value Added Statement C. Economic Value Added, Shareholders Value Added & Market Value Added D. Corporate Social Reporting E. Human Resource Accouning F. Environment Accounting G. Financial Institutions 8. Guidance Notes A. Terms used in Financial Statements B. Accounting Terms – Accrual, Revaluation Reserves, Guarantees etc. C. Tax Matters – MAT, CDT, FBT, Excise Duty, CENVAT, VAT D. Derivatives – Equity Index, Stock Options, Equity Index Futures E. Special Business / Reports 9. Accounting for Not-for-Profit Institutions .........................................................................................................................
