demerger accounting

8732 views 1 replies

how to do demerged gain entries in the books?

facts:

A ltd. has 49% in B ltd BLtd. demerged in two parts C ltd and other bussiness C ltd issued Shares to share holders of B ltd  in consideration of Assets transfered by B Ltd to C ltd . Then D ltd aquired All business of C ltd and issued shares of D to share holder of C ltd.

how to calculate Capital Gain in the books of Altd who holds 49 % shares in B ltd?

how to do accounting entries in case of demerger?

Replies (1)
U can refer to the Accountign treatment mentioned in the Scheme of Arrangement (for Demerger) which specifies the Accountign treatment.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
22 June 2026
Finance Manager- Chartered Accountant

Triveni Turbine Limited

Bengaluru

CA

View Details
Company
ARTICLESHIP 27 June 2026
CA Articled Trainee And Paid Assistant

SKAA & Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 24 June 2026
ARTICLE ASSISTANT

BHUPINDER SHAH AND COMPANY

New Delhi

CA Inter

View Details
Company
09 June 2026
Accounts Associate

S Madan and CO

New Delhi

Graduate (Any)

View Details
Company
ARTICLESHIP 20 June 2026
Articleship

RB KESHRI & CO

Mumbai

B.Com

View Details
Company
24 June 2026
Senior Account (VA Client Operations)

Karbon Business

Bengaluru

CA Inter

View Details
Company
ARTICLESHIP 18 June 2026
Article Assistance

RB KESHRI & CO.

Mumbai

CA Inter

View Details
Company
25 June 2026
AUDIT MANAGER

JDAS & ASSOCIATES

New Delhi

CA

View Details