FINANCIAL ACCOUNTING Paper V TYBAF Manan Prakashan
Semester V
Marked, Unmarked and Firm-underwriting applications
Liability of the underwriters in respect of underwriting contract
Practical Problems
2. Buy Back of Shares
Company Law / Legal provisions (including related restrictions, power, transfer to capital redemption reserve account and prohibitions)
Compliance of conditions including sources, maximum limits and debt equity ratio.
Cancellation of Shares Bought back
(Excluding Buy Back of minority shareholding)
Practical Problems
3. AS – 14 – Amalgamation, Absorption and External Reconstruction (excluding inter–company holding)
In the nature of merger and purchase with corresponding accounting treatments of pooling of interests and purchase method respectively.
Meaning and Computation of purchase consideration.
Problems based on Purchase Method only.
Practical Problems
4. Internal Reconstruction
Need for reconstruction and company law provisions
Distinction between internal and external reconstruction
Methods including alteration of share capital, variation of shareholder rights, sub division, consolidation, surrender and reissue / cancellation, reduction of share capital with relevant legal provisions and accounting treatment for same.
Practical Problems
5. Liquidation of Companies
Meaning of liquidation or winding up
Preferential Payments
Overriding preferential payments
Preparation of statement of affairs, deficit / surplus account
Liquidator’s Final Statement of Account
Practical Problems
Additional Information
BOARD | Maharashtra State Board |
---|---|
ISBN-13 | 978-93-88626-46-0 |
AUTHOR | Ainapure – Ainapure |
PUBLISHER | Manan Prakashan |
ED | All |
PAGES | 440 |
SUBJECT | FINANCIAL ACCOUNTING Paper V – TYBAF Semester V |
LANGUAGE | English |
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