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Amalgamation query

This query is : Resolved 

06 May 2014 As per AS-26 Goodwill should appear in the books only if it is purchased Goodwill.
In the chapter Amalgamation, in the Amalgamation in the nature of Purchase, we are using word Goodwill(Purchase consideration>Net Asset taken Over).
In the above Context:
Q1)Whether Goodwill word used in Amalgamation Chapter is a purchased Goodwill.If no then why shown in Balance sheet.Can anybody please help me.

08 May 2014 Yes it is the purchased goodwill. As the name of the method suggest "In nature of purchase"


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