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CONTENT
Unit 1: Acquisition of Business 1
Ashwani Panesar, Lovely Professional University
Unit 2: Amalgamation: Basics and their Concepts 25
Pavitar Parkash Singh, Lovely Professional University
Unit 3: Accounting Standards (AS) – 14 36
Anand Thakur, Lovely Professional University
Unit 4: Amalgamation: Accounting Treatment 49
Ashwani Panesar, Lovely Professional University
Unit 5: Internal Reconstruction of Companies 79
Pavitar Parkash Singh, Lovely Professional University
Unit 6: External Reconstruction of Companies 108
Anand Thakur, Lovely Professional University
Unit 7: Accounting for Banking Companies 129
Ashwani Panesar, Lovely Professional University
Unit 8; Accounting for Insurance Companies 153
Pavitar Parkash Singh, Lovely Professional University
Unit 9: Fundamentals of Liquidation of Companies 174
Anand Thakur, Lovely Professional University
Unit 10: Liquidation of Companies: Preparation of Accounts 198
Ashwani Panesar, Lovely Professional University
Unit 11: Valuation of Goodwill 231
Pavitar Parkash Singh, Lovely Professional University
Unit 12: Valuation of Shares 259
Anand Thakur, Lovely Professional University
Unit 13: Valuation of Preference Shares 290
Anand Thakur, Lovely Professional University