CA Inter Advanced Accounting | Amalgamation | AS 14 | CA Inter May26 & Sep 26 | CA Nitin Goel
CA Intermediate by PW
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CA Inter Advanced Accounting | Amalgamation | AS 14 | CA Inter May26 & Sep 26 | CA Nitin Goel
123 475 просмотров · 5 месяцев назад
CA Intermediate by PW
193 тыс. подписчиков
123 475 просмотров · 5 месяцев назад
Master CA Inter Advanced Accounting with a complete lecture on Amalgamation including AS 14 by CA Nitin Goel for May 2026 attempt. This session covers key concepts, practical questions, and exam-oriented strategies to help you score high in Advanced Accounting. Amalgamation is a high-weightage topic in CA Inter exams and requires strong conceptual clarity. Learn pooling of interest method, purchase method, and accounting treatment as per AS 14 in a simplified way.
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00:00 - Introduction
02:00 - Types of Corporate Restructuring
06:12 - Purchase Consideration Concepts & Calculation Methods
11:50 - Nature of Amalgamation AS 14
15:34 - Accounting in Books of Transferee Company
27:11 - Debentures, Liquidation Expenses & Mutual Owings
34:47 - Preference Shareholders & Debenture Takeover Scenarios
40:17 - Comprehensive Case Study
52:21 - Amalgamation Practical
01:30:00 - Net Asset Method & Goodwill Valuation Practice
01:40:24 - Accounting in Books of Transferor Company
02:28:32 - Intrinsic Value Method for Exchange Ratio
02:40:31 - Advanced Problem
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