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Search results with tag "Accounting for amalgamations"
Mergers & Acquisitions (Accounting Implications)
www.wirc-icai.orgPooling of interests is a method of accounting for amalgamations the object of which is to account for the amalgamation as if the separate businesses of the amalgamating companies were intended to be continued by the transferee company. Accordingly, only minimal changes
Educational Material on Indian Accounting Standard (Ind …
kb.icai.orgCombinations and AS 14, Accounting for Amalgamations 79 APPENDIX 2: Differences between Ind AS 103, Business Combinations and IFRS 3, Business Combinations 81 . Educational Material on Indian Accounting Standard (Ind AS) 103 Business Combinations I Ind AS 103 - Summary