Amalgamation adjustment reserve is opened in the books of the amalgamated company to incorporate

A company into which the vendor company is merged is called

Amalgamation Adjustment Reserve is presented in the financial statements of the transferee company as

If expenses of liquidation of the vendor company are paid by the purchasing company then, in purchasing company’s book, the account debited is

In case of amalgamation, the entry for elimination of unrealized profit or loss on stock is made

If the purchase consideration is more than net assets (at agreed values) of the transferor company, difference shall be recorded as                                                                in the books of the transferee company.

In case of amalgamation, the entry for elimination of unrealized profit or loss on stock is made

If expenses of liquidation of the vendor company are paid by the purchasing company then, in purchasing company’s book, the account debited is

A company into which the vendor company is merged is called

If the purchase consideration is more than net assets (at agreed values) of the transferor company, difference shall be recorded as  ----------------------------   in the books of the transferee company.