For a phase change $(1 \rightarrow 2)$ at constant equilibrium, Clausius-Clapeyron relation is
$$\frac{dP}{dT} = \frac{\Delta H_{\text{vap}}}{T \Delta V},$$
where $\Delta H_{\text{vap}} = L \text{ (latent heat)},$ and $\Delta V = V_2 - V_1$.
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.