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In Amalgamation, can Goodwill and Capotal Reserve be Netted off?

Accountancy

answered on 11-Nov-20 17:08

If two companies were amalgamated to form a new company and the amalgamation was in the nature of purchase and the result of purchasing one company was goodwill and that of another was Capital Reserve. So, as per AS 14, can these resultant goodwill and Capital Reserve be netted off in the transferee's books? like this author has done in the image below

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Thank you

Kumarjit Dey

Kumarjit Dey

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An imp Question from Internal Reconstruction

Accountancy

answered on 11-Nov-20 13:04

Can you please explain why they calculated Profit on revaluation this way? ( 1st pic) (Q in 2nd pic) I have also solved in a way it felt correct. Please tell me why my calculation is wrong. This is one of the most important sums from this easy chapter, from which If questions come I dont want to lose marks.

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Yes..tq for ur understanding

Kumarjit Dey

Kumarjit Dey

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Accounting standards

Accountancy

answered on 10-Nov-20 17:43

Is AS 11,13 covered in respective chapters or should be seen in separate classes provided

latest answer

Ok sir Thank you

Lakshmipathirao Tantravahi

Lakshmipathirao Tantravahi

CA Inter

0

2

469

Applicability of AS

Accountancy

answered on 10-Nov-20 15:48

I have watched your video on applicability of AS part one In that video the non corporate entities are classified into 3 Lvl 1,2 and 3 In lvl 1 the first criteria was those entities whose equity or debt securities are listed or in the process of listing....etc.. My doubt is that can a non corporate entity issue equity or debt securities and list them.. Kindly reply

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Ok

PKM Calicut

PKM Calicut

CA Inter

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520

Branch Accounting

Accountancy

answered on 10-Nov-20 18:12

Hi, in illustration 10- Q1. Is 1200 opening stock reserve of branch or ho? Q2. Why are we debiting closing stock reserve in HO column and not BRANCH column when we are calculating closing stock reserve on BRANCH closing balance that is 9560.

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Branch accounting is done at cost to branch. The excess profit which is generated because goods are invoiced at a higher price, it is to be removed from HO as it is not yet earned.

Karan Chellani

Karan Chellani

CA Inter

0

1

570

Amalgamation related problem

Accountancy

answered on 09-Nov-20 09:43

Sir in this do we HAVE to settle debentures and loan from A through bank account or we can close them through realisation account?

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You can close through realisation account as well.

Kumarjit Dey

Kumarjit Dey

CA Inter

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577

Doubt

Accountancy

answered on 12-Nov-20 12:43

Look a the question image where I tick marked my one and only doubt is that when bad debt is written why we did not deduct from trade receivables that 5000 amt as also no provision is there

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OK sir

Nilesh Malviya

Nilesh Malviya

CA Inter

655

6

600

AS 29 query

Accountancy

answered on 08-Nov-20 12:45

Sir, we know that as per AS 29 "obligation" is a duty or responsibility to act in a certain way arising from binding contracts, STATUTE, business practices or customs to maintain good relationship. The author of this scanner writes that "even a legal requirement does not require the company to make a provision. Doesnt the author's answer contrast with AS 29's definition? Please share your opinion, Sir.

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Yes as per AS 29 "present" refers to an obligation which is IN EXISTENCE AS BS DATE and it is PROBABLE (more likely than not) based on the evidence available on the balance sheet date. So yes, you and author are correct. I never doubt it the author in the first place but had to clarify my doubt, hence asked. Thanks for clarifying.

Kumarjit Dey

Kumarjit Dey

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Accounting

Accountancy

answered on 08-Nov-20 11:48

Yes

latest answer

Elaborate your query

Gowri Pagadala

Gowri Pagadala

CMA Inter

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493

Partnership accounts

Accountancy

answered on 12-Nov-20 09:52

In mtp oct 20 or rtp may 20 . Why the amount to be drawn was calculated in that way any logic behind it

latest answer

Thanks

Satya  Shashank

Satya Shashank

CA Inter

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