by | Unit 1 [Book] | |
| Internal Reconstruction of Companies | VIEW |
| Introduction, Meaning of Capital Reduction, Objectives | VIEW |
| Provisions for Reduction of Share Capital under Companies Act, 2013 | VIEW |
| Forms of Capital Reduction | VIEW |
| Accounting for Capital Reduction, Journal Entries | VIEW |
| Preparation of Capital Reduction Account After Reduction (Schedule III to Companies Act 2013) | VIEW |
| Preparation of Balance sheet After Reduction (Schedule III to Companies Act 2013) | VIEW |
| Unit 2 [Book] | |
| Overview of Corporate Restructuring Meaning, Objectives and Importance of Corporate Restructuring | VIEW |
| Corporate Restructuring Types: Mergers, Demergers, Acquisitions and its differences | VIEW |
| Mergers: Meaning and Types: Horizontal, Vertical, Conglomerate, Reverse Mergers | VIEW |
| Legal Framework on Merger as per Companies Act, 2013 | VIEW |
| SEBI Guidelines for Mergers | VIEW |
| Accounting for Mergers (Purchase Method, Pooling of Interest Method) | VIEW |
| Journal Entries of Merger | VIEW |
| Preparation of Financial Statements of Merger | VIEW |
| Demergers, Meaning, Need, and Objectives, Types: Spin-offs, Split-offs, and Equity Carve-outs | VIEW |
| Legal Provisions as per Companies Act, 2013 of Demergers | VIEW |
| Accounting for Demergers: Journal Entries, Allocation of Assets and Liabilities | VIEW |
| Unit 3 [Book] | |
| Acquisitions Meaning and Types: Asset Acquisitions, Stock Acquisitions | VIEW |
| Hostile Acquisitions vs. Friendly Acquisitions | VIEW |
| Legal Framework as per SEBI Takeover Code and Other Regulatory Provisions | VIEW |
| Accounting for Acquisitions | VIEW |
| Purchase Price Allocation | VIEW |
| Goodwill and Bargain Purchase | VIEW |
| Unit 4 [Book] | |
| Introduction, Meaning of Liquidation, Modes of Winding up, Compulsory Winding up | VIEW |
| Voluntary Winding up and Winding up Subject to Supervision by Court | VIEW |
| Amendment 2013 Act for Winding up | VIEW |
| IBBI (Insolvency and Bankruptcy Board of India) | VIEW |
| Order of Payments in the event of Liquidation | VIEW |
| Liquidator’s Statement of Account | VIEW |
| Liquidator’s Remuneration | VIEW |
| Preparation of Liquidator Statement of Account | VIEW |
| Unit 5 [Book] | |
| Introduction, Meaning, Applicability of CSR as per Section 135 of Companies Act 2013 | VIEW |
| CSR Obligation on CSR applicability | VIEW |
| Key Points on CSR Activities | VIEW |
| Permissible Activities under CSR Policies Schedule VII | VIEW |
| Accounting for CSR | VIEW |
| Short Fall in CSR Spent, Excess in CSR Spent | VIEW |
| Surplus from CSR Activities | VIEW |
| Capital Asset for CSR | VIEW |
| Measurement and Presentation of CSR Spendings | VIEW |
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