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Accounting for Amalgamation (As 14). [AS 14 does not deal with cases . Amalgamation Adjustment A/c. Dr. To Statutory Reserve A/c. Notes: As per Accounting. Notes: i) The above formula is applicable only if repayment is made only in equal .. c) AS is applicable for accounting of amalgamation in Purchasing. Notes on Accounting Standards Including Examples By CA Vipin Garg Full Notes on CA IPCC Group 1 Accounting Notes Amalgamation Summary Notes.

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Profit or Loss Pre and Post Incorporation. In amalgamation, there are at least two existing companies which amalgamate.

Ipcc amalgamation easy notes

For assets and liabilities taken over Assets taken over – Dr. Issues in Partnership Accounts – Part I. Cash and agreed value of shares, debentures and other assets given by purchasing company to the liquidator of vendor company For the Shareholders of vendor company. The provisions of accounting standards have to be kept in mind and applied while studying the related chapter based on the particular accounting standard. Report on an Event.


Hire Purchase Theory Part 2. But Before that your must download: To liquidator of vendor company For notss and liabilities taken over Assets taken over – Dr. These notes includes Theory questions, practical questions. Basis External Reconstruction Amalgamation 1 No.

Issues in Partnership Accounts. Attached Files Investment accounting. Distinction between External reconstruction and Amalgamation.

CA-ICAI: Easy way to learn amalgamation

To liquidator of vendor company. Attached Files Insurance Claims. MV of total assets – xxx Less: The time now is No part of the contents available in any ICAI publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording, or otherwise, without prior permission, in writing, from the Institute.

Financial Statements and Cash Flow Analysis.

Chapter 2 Financial Statements of Companies. Paper-1 Accounting Share this page: Know the CPE Hours credit status.

If you continue to use this site we will assume that you are happy with it. Chapter 12 Investment Accounts Provisions of AS 2 and 13 should also be remembered while valuing the closing balance of investment at the end of the accounting period. For the year ended. Agreed value of assets taken over – xxx Less: Other chapters though not specifically dor with any chapter but still apply the provisions already read earlier.


This chapter applies the principle of periodicity read at CPT level in the paper of Fundamentals of Accounting. In external reconstruction only one existing company is involved.

The objective is to reorganize the financial structure of the company. Chapter 1 Accounting Standards. Single Entry Example 4. AS 3 is on Cash Flow Statement. In external reconstruction a new company is certainly formed. Hire Purchase Theory Part 3. Issues in Partnership Accounts – Part V.

Chapter 4 Accounting for Bonus Issue. Single Entry Example 2. Also like our facebook page for latest updates and notes: Cash Flow Statements — Questions.

Chapter 15 Accounting in Computerised Environment. Final Accounts of Companies Unit 1: Sometimes even though the chapter may not directly relate to an accounting standard, it may contain adjustments involving application of one or more standards. Chapter 8 Self Balancing Ledgers. Tags for this Thread ca ipcc notesontes – good accounts notesipcc accounts notesipcc notes.