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CHAPTER - 1 : AMALGAMATION, ABSORBTION AND …

CHAPTER - 1 : AMALGAMATION, ABSORBTION AND …

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16.Accounting for amalgamation by way of purchase is governed by (a) Accounting Standard 1 (b) Accounting Standard 13 ... 20.According to AS 14, Amalgamations fall into two categories (a) amalgamation and absorption (b) merger and purchase (c) amalgamation and reconstruction

  Accounting, Amalgamations

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