A Ltd Absorbs the B Ltd:
A Ltd Absorbs the B Ltd A Ltd B Ltd
Both A & B merged into AB Ltd:
Both A & B merged into AB Ltd A Ltd B Ltd AB Ltd
Amalgamation = nature of Merger:
Amalgamation = nature of Merger All = A & L SH’s holding 90% Equity Consideration = Equity (Cash for Fraction) Business = be carried on No Adjustment to = Book Value of A & L
Accounting Methods:
Accounting Methods Pooling of Interest In = Merger ALR = at Book Values on DOA Difference = T/F to Reserves Purchase Method
Transferor Company = Accounting Entries :
Transferor Company = Accounting Entries T/F Assets R Assets T/F Liabilities Liabilities R Credit for Consideration PC R