Chapter
Accounting in Corporate Restructuring: Concept and Accounting Treatment
Corporate Restructuring, Valuation and InsolvencyPart I: Corporate Restructuring (40 Marks)
6 topics
- Methods of Accounting for Amalgamations - AS-14/ IndAS 103
- Treatment of Reserves, Goodwill
- Pre-Acquisition & Post- Acquisition Profit
- Accounting in Books of Transferor and Transferee
- Merger and De-Merger
- Acquisition of Business and Internal Reconstruction