The sequential order of the stages from Pre-Natal to Post-Natal is as follows:
Hence, the correct sequence is: (C), (A), (E), (B), (D).
Which of the following features of Amalgamation are in the nature of Merger as per the AS-14?
(A). Taking over of select few assets and liabilities.
(B). Intention to carry on the acquired business.
(C). Amalgamation Adjustment Account is opened in the books of transferee company to maintain statutory reserves.
(D). Recording of assets and liabilities of transferor company at book values.