CAVerse
Sign in
DashboardTake TestAI Tutor🔒Paper Check🔒LevelsConceptsNotesAmendments🔒Secrets 🔐🔒LibraryPlannerStudy DeskFree ResourcesAnalyticsResultsBankPricing
Concepts · CA Intermediate/Accounting

Accounting

Ch 4 · AS-14 Amalgamation

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

📘
Concept
🗺️
Chart Summary
🧮
Formula Sheet
⭐
Important Points

🧮 Formula sheet

  1. 1.Purchase Consideration = Equity shares + Pref shares + Cash + Other securities (to shareholders only)
  2. 2.Goodwill = PC − Net Assets Taken Over
  3. 3.Capital Reserve = Net Assets Taken Over − PC
  4. 4.Net Assets = Assets at agreed values − Liabilities at agreed values

Want more depth on formula sheet?

Make it click

← All chapters
CAVerse·A product of TwoCoreX (OPC) Pvt Ltd
PricingCA LevelsAI TutorNotesPast PapersBlogFAQContactRefundPrivacyTerms
© 2026