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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
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