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CA INTER CAPSULE | SEP 2026 | Amalgamation Under AS 14 Explained | Introduction to Amalgamation
Accounting for Amalgamation starts with understanding the role of AS 14 (Accounting Standard 14). In every amalgamation, two companies are involved: Purchasing Company – the company acquiring the business Vendor Company – the company whose business is acquired One important point for students: AS 14 mainly focuses on the accounting ...
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