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Accounting Standards - ICAI Knowledge Bank

Accounting Standards - ICAI Knowledge Bank

kb.icai.org

AS 13, Accounting Investment Property to be accounted for in for Investments accordance with the cost model under AS 10. AS 14, Accounting Scope of the Standard now covers both ‘merger’ for Amalgamations and ‘amalgamation’ of companies. AS 29, provisions, Consequential amendment due to AS 10, to

  Accounting, Amalgamations, For amalgamations

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