| List I | List II |
|---|---|
| A. Force of Rotation | I. Gravity |
| B. What causes our Weight | II. Centre of Gravity |
| C. Balance Point | III. Torque |
| D. A simple tool or machine | IV. Lever |
The correct matches between List I and List II are:
This matching reflects the fundamental principles of physics related to force, gravity, balance, and tools.
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.