♦ Introduction, Underwriting, Underwriting Commission Provision of Companies Act with respect to Payment of Underwriting Commission Underwriters, Sub-Underwriters, Brokers and Manager to issue Types of Underwriting, Abatement Clause Marked, Unmarked and Firm-underwriting Applications, Liability of the Underwriters in respect of Underwriting Contract

♦ Practical Problems : Benefit given to Underwriters and Benefit not given to Underwriters including Journal Entries

♦ Types of Amalgamation – Merger and Purchase

♦ Accounting for Amalgamation – Pooling of Interest Method and Purchase Method

♦ Computation of Purchase Consideration and Treatment Under Purchase Method Only

♦ Amalgamation Post Balance Sheet Date

♦ Disclosure Requirement of AS 14

♦ Need for Reconstruction and Company Law Provisions

♦ Distinction Between Internal and External Reconstructions

♦ Methods including Alteration of Share Capital, Variation of Shareholder Rights, Sub Division, Consolidation, Surrender and Reissue / Cancellation, Reduction of Share Capital, Conversion of Stock into Shares and Vice Versa with Relevant Legal Provisions of Companies Act 2013 and Accounting Treatment for Same.

♦ Forms and Classification of Investments

♦ How to Compute the Cost of Investments : Current Investments, Long Term Investments, Investment Properties

♦ Disposal of Investments

♦ Reclassification of Investments

♦ Disclosure Requirements as per AS 13