UNIT 1: INTRODUCTION
1 Financial Reporting – An Introduction

UNIT 2: VALUATION
2A Valuation of Goodwill
2B Valuation of Shares
2C Valuation of Tangible Fixed Assets
2D Valuation of Brand
2E Valuation of Liabilities
2F Valuation of Business

UNIT 3: CORPORATE RESTRUCTURING
3A Corporate Restructuring [Amalgamation I]
3B Corporate Restructuring [Amalgamation II] [Inter Company Holdings]
3C Corporate Restructuring [Demerger, Sale/Purchase of Division etc.]
3D Corporate Restructuring [Buy Back of Shares and Internal Reconstruction]

UNIT 4: CONSOLIDATED FINANCIAL STATEMENTS
4A Consolidated Financial Statements [Holding Company Accounts I]
4B Consolidated Financial Statements [Holding Company Accounts II] [Chain Holding, Inter Company Holdings etc.]
4C Consolidated Financial Statements [Associates and Joint Ventures]

UNIT 5: EMPLOYEE SHARE-BASED PAYMENTS
5 Employee Share Based Payments

UNIT 6: VALUE ADDED STATEMENT
6 Value Added Statement [Including Economic Value Added, Market Value Added & Shareholders’ Value Added]

UNIT 7: HUMAN RESOURCE REPORTING
7 Human Resource Reporting

UNIT 8: ACCOUNTING & REPORTING OF FINANCIAL INSTRUMENTS
8A Accounting and Reporting of Financial Instruments [Introduction]
8B Accounting and Reporting of Financial Instruments [Derivative Accounting]
8C Accounting and Reporting of Financial Instruments [Hedge Accounting]

UNIT 9: FINANCIAL REPORTING FOR FINANCIAL INSTITUTIONS
9A Financial Reporting For Financial Institutions [Mutual Funds]
9B Financial Reporting For Financial Institutions [Non-Banking Finance CompanIies (nbfc)]
9C Financial Reporting For Financial Institutions [Merchant Bankers]
9D Financial Reporting For Financial Institutions [Stock Brokers]