My dear Hemal, since u r CA Final student and approx. 50% of ur paper is based on ASs , u need to understand the difference between the wordings of two DIFFERENT ASs. the thing u r talking about is not amalgamation but it is calculation of weighted avg no. of shares outstanding during the period. while solving amalgamation problem, hv u ever come across the situation u r talking about? when date of amalgamation is given to u Do u ever try to find out the opening date assets and liabilities and solve the question accordingly. give me just one such incidence so that i can increase my knowledge.....
Regards, CA shakuntala Chhangani
CAclubindia
