AS 14

Hareesh H Sharma (Cleared IPCC..now article)   (894 Points)

04 November 2009  

 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