Advanced Accounting

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 : Discontinuing Operations
AS 26 : Intangible Assets
AS 29 : Provisions, Contingent Liabilities and Contingent Assets.
2. Application of Guidance Notes issued by the ICAI on specified accounting aspects.

Company Accounts
3. Special Aspects of Company Accounts
(i) Accounting for employee stock option plan
(ii) Buy back of securities
(iii) Equity shares with differential rights
(iv) Underwriting of shares and debentures.
4. Reorganization of Companies
(i) Accounting for Amalgamation (excluding inter-company holding) and reconstruction
(ii) Accounting involved in liquidation of companies.

5. Financial Reporting of Banking, Financial Services and Insurance (BFSI)
(i) Insurance companies,
(ii) Banking companies and
(iii) Non-Banking Financial Companies
(iv) Mutual funds
and regulatory requirements thereof.

IV Valuation of goodwill

Consolidated Financial Statements
Concept of consolidation and simple problems on Consolidated Financial Statements with single subsidiary (excluding problems involving acquisition of Interest in Subsidiary at Different Dates; Different Reporting Dates; Disposal of a Subsidiary and Foreign Subsidiaries)