Accounting Standard 14

Submitted byParth S. Joshi

6021
FYBBI

Definitions
1.
2.
3.
4.
5.

Amalgamation
Transferor Company
Transferee Company
Reserve
Merger

Methods of accounting for

Amalgamation
The

Pooling of Interest Method

The

Purchase Method

Consideration
Cash
Securities
Other

Assets

Merger
Treatment

of Reserves
Treatment of Goodwill
Balance of profit & loss a/c

A scheme of
amalgamation
Treatment

of Reserves
Disclosures
Amalgamation after Balance
Sheet date

Thank You