Accounting Standard 14 : Accounting for Amalgamations Organised by WIRC, Institute of Chartered Accountants of India Presented By Shri Rakesh Agarwal, Senior Manager, PricewaterhouseCoopers (India) Pvt. Limited

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licability & Scope of the Standard

ndatory in nature for Accounting periods commencing o er 1-4-1995

ope
Accounting for amalgamations and the treatment of any resultant goodwill or reserves.

her Pronouncements
General Clarification 4/2002 Accounting Standard Interpretation 11 Expert Advisory Opinion

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stions on Applicability & Scope of the Standa

ions

s the standard deals with cases where acquired company is not dissolved a arate entity continues to exist ?

ere the purchase of 100 % in an company is not covered by the this standard n how it is accounted under Indian GAAP?

at is the Situation where an accounting treatment is prescribed by Court Ord

ere the financial statements which are going to be used by agencies like Wo de Organisations, Customs department, Income Tax department, etc., and th rtered accountant is asked to sign in his professional capacity, under such umstances what accounting principles can be adopted ? Is there any choice

Paras 1, 2, of AS 14 and GC 4/2004, Industry Practice for Court ether with explanatory Notes)

rces:

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nification Definitions

algamations

Amalgamation means an amalgamation pursuant to the provisions of the Com Act, 1956 or any other statute which may be applicable to companies. Consideration for the amalgamation means the aggregate of the shares and other securities