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Search results with tag "Accounting implications"
Mergers & Acquisitions (Accounting Implications)
www.wirc-icai.orgSuch acquisitions are not covered under any specific standard except that the provisions of AS -10 would apply to such acquisitions to a limited extent. As per AS -10 , the value of the consideration paid is to be apportioned on a fair basis over the assets and liabilities. Acquisition under Business Transfer