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Amalgamation

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How to know whether the question is based on nature of purchase or nature of merger?
In questions given in ICAI Practice Manual of Advance Accounts, some questions are solved on the basis of merger and some are solved on the basis of purchase.
So, How to differentiate between those two??
Replies (1)
if in problem adjustment are given regarding change in value of assets then it's in nature of purchase.
however only if information regarding share exchange ratio is given then it's in nature of merger


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