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Concepts · CA Intermediate/Accounting

Accounting

Ch 4 · AS-14 Amalgamation

5 concept points · 4 formulas · 4 exam-critical points.

📘
Concept
🗺️
Chart Summary
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Formula Sheet
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Important Points

🗺️ Chart summary

Amalgamation
       |
       +-- Nature of Merger  --> Pooling of Interests
       |       (5 conditions met)
       |
       +-- Nature of Purchase --> Purchase Method
                |
                v
             Goodwill / Capital Reserve

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