CA Intermediate Exam  >  CA Intermediate Notes  >  Advanced Accounting for CA Intermediate  >  PPT: Accounting Standards (14)

PPT: Accounting Standards (14) | Advanced Accounting for CA Intermediate PDF Download

Download, print and study this document offline
Please wait while the PDF view is loading
 Page 1


Index
Introduction
Definitions
Types of Amalgamation
Methods of Accounting for 
Amalgamations
Consideration
Disclosures
Page 2


Index
Introduction
Definitions
Types of Amalgamation
Methods of Accounting for 
Amalgamations
Consideration
Disclosures
Introduction
? What is Amalgamation
?
? Two are More Companies join to form new 
Company
? Absorption or blending of one by other
? Amalgamation includes
? Amalgamation
? Absorption
? External Reconstruction
Page 3


Index
Introduction
Definitions
Types of Amalgamation
Methods of Accounting for 
Amalgamations
Consideration
Disclosures
Introduction
? What is Amalgamation
?
? Two are More Companies join to form new 
Company
? Absorption or blending of one by other
? Amalgamation includes
? Amalgamation
? Absorption
? External Reconstruction
Introduction(Cont..)
• Existing Companies A Ltd.  And B Ltd. are 
wound up and a new company C Ltd. is 
formed to take over businesses of A & B
Amalgamation
• An existing company A ltd takes over 
business of B ltd, which is wound up
Absorption
• A new Company X ltd is formed to take over 
the Business of as existing company Y ltd, 
which is wound up
External 
Reconstruction
Page 4


Index
Introduction
Definitions
Types of Amalgamation
Methods of Accounting for 
Amalgamations
Consideration
Disclosures
Introduction
? What is Amalgamation
?
? Two are More Companies join to form new 
Company
? Absorption or blending of one by other
? Amalgamation includes
? Amalgamation
? Absorption
? External Reconstruction
Introduction(Cont..)
• Existing Companies A Ltd.  And B Ltd. are 
wound up and a new company C Ltd. is 
formed to take over businesses of A & B
Amalgamation
• An existing company A ltd takes over 
business of B ltd, which is wound up
Absorption
• A new Company X ltd is formed to take over 
the Business of as existing company Y ltd, 
which is wound up
External 
Reconstruction
Introduction(Cont..)
Page 5


Index
Introduction
Definitions
Types of Amalgamation
Methods of Accounting for 
Amalgamations
Consideration
Disclosures
Introduction
? What is Amalgamation
?
? Two are More Companies join to form new 
Company
? Absorption or blending of one by other
? Amalgamation includes
? Amalgamation
? Absorption
? External Reconstruction
Introduction(Cont..)
• Existing Companies A Ltd.  And B Ltd. are 
wound up and a new company C Ltd. is 
formed to take over businesses of A & B
Amalgamation
• An existing company A ltd takes over 
business of B ltd, which is wound up
Absorption
• A new Company X ltd is formed to take over 
the Business of as existing company Y ltd, 
which is wound up
External 
Reconstruction
Introduction(Cont..) Introduction(Cont..)
• Existing Companies A Ltd.  And B Ltd. are 
wound up and a new company C Ltd. is 
formed to take over businesses of A & B
Amalgamation
• An existing company A ltd takes over 
business of B ltd, which is wound up
Absorption
• A new Company X ltd is formed to take over 
the Business of as existing company Y ltd, 
which is wound up
External 
Reconstruction
Read More
52 videos|121 docs|6 tests

Top Courses for CA Intermediate

52 videos|121 docs|6 tests
Download as PDF
Explore Courses for CA Intermediate exam

Top Courses for CA Intermediate

Signup for Free!
Signup to see your scores go up within 7 days! Learn & Practice with 1000+ FREE Notes, Videos & Tests.
10M+ students study on EduRev
Related Searches

mock tests for examination

,

Free

,

Summary

,

Extra Questions

,

Previous Year Questions with Solutions

,

Sample Paper

,

PPT: Accounting Standards (14) | Advanced Accounting for CA Intermediate

,

pdf

,

practice quizzes

,

study material

,

shortcuts and tricks

,

ppt

,

Semester Notes

,

video lectures

,

past year papers

,

PPT: Accounting Standards (14) | Advanced Accounting for CA Intermediate

,

Objective type Questions

,

PPT: Accounting Standards (14) | Advanced Accounting for CA Intermediate

,

Exam

,

Viva Questions

,

MCQs

,

Important questions

;