Unit 3 “Redemption of Debentures” of Chapter 4 “Company Accounts” of the Intermediate Paper 5 Advanced Accounting Study Material (Module II) has been revised in line with the Companies (Share Capital and Debentures) Amendment Rules, 2019. The revised chapter is applicable for May, 2020 Examination. The students of Intermediate level (old course) who have either July, 2015 Edition or prior Edition of the Study Material are required to ignore this chapter given in that material and are advised to refer the revised unit uploaded on the BoS Knowledge Portal of the Institute’s website at the below mentioned link:

https://www.icai.org/post.html?post_id=12433