AS 14 Accounting for amalgamations

Other Accounting Standards

CA Intermediate · Paper 1
This syllabus version: May 2026. Choose your attempt in the tracker

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4 videos
4 teachers
Length 116–675 min
1 practice scenario

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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
- Suggested first
- Not reviewed yet
Vsmart Academy
AMALGAMATION (Part 2) | AS 14 | Rapid Revision 6.0 | May/Sept'26 | CA Inter Adv. Acc. | Jai Chawla
- 115 min video
- Not reviewed yet
Spc Commerce 11th +12th CBSE
CA Inter Advanced Accounting: AS 14 - Amalgamation | Unnati 2.0 Batch | CA Rishabh Rohra
- 674 min video
- Not reviewed yet
CA Aakash Kandoi
Amalgamation Revision | AS 14 | Concepts + All IMP Questions Covered | CA Inter | CA Aakash Kandoi
- 175 min video
- Not reviewed yet

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by CA Intermediate by PW · Not reviewed yet · Watch on YouTube · Report this video

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Next topic: AS 21 Consolidated financial statements

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Scenario 1 of 1 · Chapter 9: Other Accounting Standards

Government Grants and Amalgamation Accounting Scenario

Vayu Technologies Ltd. received two government grants from the State Government during the financial year 2024-25. On 1st April 2024, it received ₹ 50,00,000 towards the cost of a specialized generator costing ₹ 2,00,00,000 (useful life 5 years, residual value nil). Vayu Technologies Ltd. depreciates plant and machinery on a straight-line basis and chose the deferred income approach under AS 12 for capital grants. On 1st October 2024, the company also received a grant of ₹ 12,00,000 as a revenue subsidy to cover specific operational overheads expected to be incurred equally over 24 months starting 1st October 2024. Actual overheads incurred during FY 2024-25 matched expectations. On 31st March 2025, Vayu Technologies Ltd. amalgamated with Agni Industries Ltd. in an amalgamation in the nature of purchase under AS 14. Agni Industries Ltd. acquired all assets and liabilities of Vayu Technologies Ltd. at fair values. On this date, the net agreed valuation of assets acquired exceeded the consideration transferred by ₹ 15,00,000. Prior to the amalgamation, Vayu Technologies Ltd. carried a Statutory Reserve of ₹ 8,00,00,000 created to comply with tax laws, which needs to be maintained by Agni Industries Ltd. for another 3 years.

1 / 4
Under AS 12, what total amount of grant income should Vayu Technologies Ltd. credit to its Profit and Loss Account for the financial year ended 31st March 2025?
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2 / 4
In the books of Agni Industries Ltd., how should the excess of net assets acquired over purchase consideration (₹ 15,00,000) be recognized under AS 14 for an amalgamation in the nature of purchase?
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3 / 4
How should Agni Industries Ltd. record the Statutory Reserve of ₹ 8,00,00,000 upon amalgamation in the nature of purchase under AS 14?
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4 / 4
What is the net carrying amount of the generator shown in the Balance Sheet of Vayu Technologies Ltd. as on 31st March 2025 immediately prior to amalgamation (assuming grant is shown as Deferred Income)?
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