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June 2027
CS AIR OS
CAFM → PART I : CORPORATE ACCOUNTING
RELATED ASPECTS OF COMPANY ACCOUNTS
Chapter 60 · 19 topics
Topic Path
Completed · Current · Upcoming
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Accounting for ESOP
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Equity-settled Employee Share-based Payment Plans
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Cash-settled Employee Share-based Payment Plans
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Employee Share-based Payment Plans with Cash Alternatives
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Buy-Back of Shares
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Transfer of certain sums to Capital Redemption Reserves Account (Section 69)
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Prohibition on buy-back in following circumstances (Section 70)
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Modes of Buy-Back
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Disclosures, filing requirements and timelines for public announcement and draft letter of offer
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Escrow account
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Accounting for Buy-Back
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Equity Shares with Differential Rights
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Explanatory Statement annexed to Notice
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Underwriting of Shares / Debentures
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Full and Partial Underwriting
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Accounting Entries
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Determination of Liability in respect of Underwriting Contract
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