Amalgamation- Inter company holdings

 Can any one briefly explain inter co. holdings and corresponding accounting treatment? If you can, explain with the help of a table. thanks in advance and best of luck to friends who attent in Nov exams

Replies (1)
Originally posted by : mahesh 

inter company holdings refer to having investments of transferor (transferee) in transferee (transferor) company .

important points to be noted before preparing financial statements is that

  • calculation of net worth  assets with out investments as the value of investments are based on other company share value
  • while calculating purchase consideration we need to deduct the value of share holdings in transferee company (TAKE OFF)

 

 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
Featured ARTICLESHIP 31 October 2026
CA Articleship

apricus india

Navi Mumbai

CA Inter

View Details
Company
13 October 2026
Accountant

Zerdi & Co. Chartered Accountants

Pune

B.Com

View Details
Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
31 October 2026
Accountants

sankaran and krishnan

New Delhi

B.Com

View Details
Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details