Commercial’s Corporate Restructuring, Valuation & Insolvency (CS Professional) – Edition 2026 is a detailed and professionally structured publication specially designed for Company Secretary (CS) Professional Programme students preparing under the latest ICSI syllabus and examination framework.

This updated Edition 2026 comprehensively explains the legal, financial, strategic, and procedural aspects of corporate restructuring, valuation methodologies, insolvency resolution mechanisms, and business reorganization under Indian corporate laws and the Insolvency and Bankruptcy Code (IBC).

The publication focuses on building conceptual clarity along with practical understanding of restructuring strategies, valuation principles, revival mechanisms, liquidation procedures, and insolvency processes relevant to modern corporate and financial management practices.

The book comprehensively covers important topics including:

• Corporate Restructuring Concepts and Strategies
• Mergers, Amalgamations & Acquisitions
• Compromise, Arrangements & Reconstruction
• Corporate Takeovers and Strategic Alliances
• Business Valuation Principles and Techniques
• Asset-Based, Income-Based & Market-Based Valuation Methods
• Insolvency and Bankruptcy Code (IBC) Framework
• Corporate Insolvency Resolution Process (CIRP)
• Liquidation and Revival Mechanisms
• Roles of Insolvency Professionals and Adjudicating Authorities

The publication also discusses legal and regulatory provisions relating to restructuring transactions, valuation reports, distressed asset resolution, creditor rights, insolvency proceedings, and tribunal practices under the Companies Act and Insolvency & Bankruptcy Code.

Structured in a systematic and reader-friendly format, the book includes practical illustrations, examination-oriented explanations, procedural guidance, conceptual summaries, and updated legal developments to support effective learning and professional understanding.

The analytical and practical approach of the publication makes it highly useful for CS Professional students, company secretaries, insolvency professionals, chartered accountants, corporate consultants, legal practitioners, academicians, and candidates preparing for professional corporate law examinations.

It serves as a valuable academic and professional reference for understanding corporate restructuring transactions, valuation practices, and insolvency resolution processes in India.

Key Features:

• Comprehensive guide for CS Professional Programme
• Covers restructuring, valuation, and insolvency comprehensively
• Includes IBC framework and insolvency resolution procedures
• Discusses mergers, acquisitions, and corporate reconstruction
• Practical and examination-oriented presentation
• Updated with latest legal and regulatory developments
• Useful for corporate law and insolvency practice professionals

This publication serves as an essential academic and professional resource for mastering Corporate Restructuring, Valuation & Insolvency under the CS Professional curriculum.