This book contains the proceedings of the 3rd Multidisciplinary International Conference (MIC) 2023, an annual event hosted by Nusantara Training and Research (NTR). This event was held in collaboration with Nusantara Training and Research (NTR) with Borobudur University, Jakarta. It was held on a virtual conference on 28 October 2023 in Jakarta, Indonesia. The theme of this year's conference was "Scientific Innovation in The Digital Age" which aimed to explore the latest technological advancements and their implications in various scientific fields, including social science, economics, education, law, engineering, religion, and other sciences. This conference was attended by participants and delegates from various universities from Indonesia, Malaysia, Brunei Darussalam, the Philippines, Australia, and Japan. More than 100 participants from academics, practitioners, and bureaucrats took part in this event to exchange knowledge according to their research results and competencies.

1. Issue, Forfeiture and Reissue of Shares 2. Issue of Debentures 3. Issue of Rights, Bonus Shares and Buy Back of Shares 4. Employees Stock Option Plan (ESOP) 5. Redemption of Preference Shares 6. Redemption of Debentures 7. Statement of Profit and Loss and Balance Sheet of the Company 8. Accounting for Amalgamation of Companies As Per A. S.-14 9. Accounting for Reconstruction 10. Holding and Subsidiary Companies : Preparation of Consolidated Balance Sheet 11. Underwriting of Shares and Debentures.