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