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Nilanjan Bhowmick AIR 3, CSIR NET (Earth Science)
- UGC NET
- Commerce
I am not understand balancesheet of z ltd
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Rucha rajesh shingvekar![best-answer]()
value of fixed assets ( 35 lacs) is given in first line of paragraph ( 15 lacs + 20 lacs)
ok all doubt clear
intangible asset is goodwill so 9 lacs is amount of goodwill
As per Accounting Standard 14, Accountimg for Amalgamation issued by ICAI. an amalgamation adjustment account arises when certain statutory reserves need to be maintained by the transferee company which were previously maintained in the transferor company’s accounts. Examples of Statutory Reserves are: Investment allowance reserve; development rebate reserve, export profit reserve etc.). In the books of the transferee company, this is done by debiting the amalgamation adjustment account and crediting the statutory reserve account.