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Pooling of interests method

Amalgamation of Companies

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  • CA Aakash Kandoi

    Amalgamation Revision | AS 14 | Concepts + All IMP Questions Covered | CA Inter | CA Aakash Kandoi

    • 175 min video
    • Suggested first
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  • DWIVEDI GUIDANCE

    Method of accounting for amalgamation, Purchased method of amalgamation, Pooling interest method

    • 15 min video
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  • CA Intermediate by PW

    CA Inter Advanced Accounting | Amalgamation | AS 14 | CA Inter May26 & Sep 26 | CA Nitin Goel

    • 179 min video
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  • Vsmart Academy

    AMALGAMATION (Part 1) | AS 14 | Rapid Revision 6.0 | May/Sept'26 | CA Inter Adv. Acc. | Jai Chawla

    • 112 min video
    • Not reviewed yet

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by CA Aakash Kandoi · Not reviewed yet · Watch on YouTube · Report this video

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Scenario 1 of 1 · Chapter 13: Amalgamation of Companies

Amalgamation of Companies

Vayu Ltd. agreed to acquire Agni Ltd. on 1st April 2025. The balance sheet of Agni Ltd. as on 31st March 2025 disclosed 1,00,000 Equity Shares of ₹10 each fully paid up (₹10,00,000), General Reserve of ₹3,00,000, Profit & Loss Account (Cr.) of ₹1,50,000, 10% Debentures of ₹2,00,000, and Trade Payables of ₹1,20,000. Under the scheme of amalgamation approved by the NCLT: 1. Vayu Ltd. issued 3 equity shares of ₹10 each (market price ₹15 per share) for every 2 equity shares held in Agni Ltd. 2. Vayu Ltd. paid cash of ₹2 per share to equity shareholders of Agni Ltd. 3. Vayu Ltd. discharged the 10% Debentures of Agni Ltd. at a premium of 5% by issuing its own 12% Debentures at par. 4. Liquidation expenses of Agni Ltd. amounting to ₹20,000 were borne and paid directly by Vayu Ltd. 5. Before amalgamation, Agni Ltd. owed ₹30,00,000 to Vayu Ltd. for goods purchased, which was included in Trade Payables of Agni Ltd. and Trade Receivables of Vayu Ltd. The amalgamation is accounted for in the nature of purchase as per AS 14 Accounting for Amalgamations.

  1. 1 / 3

    What is the total amount of Purchase Consideration payable by Vayu Ltd. to Agni Ltd. under Paragraph 3(g) of AS 14?

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  2. 2 / 3

    How should the liquidation expenses of ₹20,000 paid by Vayu Ltd. be accounted for in the books of Vayu Ltd. under the purchase method as per AS 14?

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  3. 3 / 3

    Which of the following statements is correct regarding the discharge of 10% Debentures of Agni Ltd. by Vayu Ltd.?

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