Accounting Standard 14

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Accounting Standard 14 Submitted by- Parth S. Joshi 6021 FYBBI

description

presetation on accounting standards

Transcript of Accounting Standard 14

Accounting Standard 14

Accounting Standard 14Submitted by-Parth S. Joshi6021FYBBIDefinitionsAmalgamationTransferor CompanyTransferee CompanyReserveMerger

Methods of accounting for AmalgamationThe Pooling of Interest Method

The Purchase MethodConsiderationCashSecuritiesOther Assets

MergerTreatment of ReservesTreatment of GoodwillBalance of profit & loss a/cA scheme of amalgamationTreatment of ReservesDisclosuresAmalgamation after Balance Sheet date

Thank You


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