AS 14

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 How will u differentiate difference bw amalgamation by merger and purchase in a ques???

Am in doubt because un certain ques even when cash consideration is given its treated as merger.Doesnt AS 14 specify that only fractional shares should be paid in cash in case of merger..Please do help

Replies (1)

Yes, Cash should be given only for fractional Payments..

I think u should check ur Questions again because otherwise it will be an amlgamation in the nature of purchase


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