Ch 4 · AS-14 Amalgamation

🧮 Formula sheet

1. 1.Purchase Consideration = Equity shares + Pref shares + Cash + Other securities (to shareholders only)
2. 2.Goodwill = PC − Net Assets Taken Over
3. 3.Capital Reserve = Net Assets Taken Over − PC
4. 4.Net Assets = Assets at agreed values − Liabilities at agreed values