ACCOUNTING STANDARD 14 : Accounting for Amalgamation | CAP CLASSES

AS 10 IND AS 16 IAS 16: PROPERTY PLANT AND EQUIPMENT PPE    • AS 10 PROPERTY PLANT AND EQUIPMENT  | CAP ...   AS 3 IND AS 7 IAS 7: CASH FLOW STATEMENT    • AS 3 CASH FLOW STATEMENT SUPER QUICK REVIS...   AS 12 IND AS 20 IAS 20: ACCOUNTING FOR GOVERNMENT GRANTS    • AS 12: GOVERNMENT GRANT SUPER QUICK REVISI...  . AS 7 IFRS 15 CONSTRUCTION CONTRACTS    • AS 7: CONSTRUCTION CONTRACTS | CAP CLASSES   AS 5 IND AS 8 IAS 8 NET PROFIT OR LOSS FOR THE PERIOD, PRIOR PERIOD ITEMS AND CHANGES IN ACCOUNTING POLICIES    • AS 5: ACCOUNTING STANDARDS SUPER QUICK REV...   AS 4 IND AS 10 IAS 10 EVENTS OCCURING AFTER REPORTING PERIOD EVENTS OCCURING AFTER BALANCE SHEET DATE    • AS 4: EVENTS OCCURRING AFTER BS DATE  | CA...   AS 2 IAS 2 IND AS 2 VALUATION OF INVENTORY INVENTORY VALUATION    • ACCOUNTING STANDARDS 2: VALUATION OF INVEN...   This video lecture contains Accounting Standard 14 - Accounting for amalgamation. As a part of series of lectures by CAP CLASSES, this is a video on Accounting Standards. In this video, the applicability of accounting standard to amalgamation, absorption, reconstruction, acquisition are discussed. Accounting for amalgamation as per accounting standard 14 based on amalgamation in the nature of merger and in the nature of purchase explained in detail. The 5 conditions that differentiate amalgamation in the nature of merger and amalgamation in the nature of purchase as per accounting standard 14 are explained.