Question:
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.
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.
Show Hint
Understand the difference between merger and acquisition under AS-14.
Updated On: Sep 18, 2025
- (B), (C) and (D) only
- (B) and (D) only
- (A), (B), (C) and (D)
- (A), (B) and (C) only
Hide Solution
Verified By Collegedunia
The Correct Option is A
Solution and Explanation
Merger features include intention to continue business, maintaining statutory reserves, and recording assets at book values. Taking over only select assets is a feature of acquisition.
Was this answer helpful?
0
0
Questions Asked in CUET PG exam
- There are five boys P, Q, R, S and T sitting in a row facing North such that P is right of Q and T is left of R and right of P. Q is right of S. Which boy is in the middle of the row?
- CUET (PG) - 2025
- Seating Arrangement
- Bak I-o on’sogiminko Bak II baksa nangrimtabo. \[ \begin{array}{|l|l|} \hline \textbf{Bak I} & \textbf{Bak II} \\ \hline A. \ \text{Notes on the Languages spoken by the various tribes inhabiting the valley of Assam and its mountain confines} & I. \ \text{B.H. Hodgson} \\ B. \ \text{On the Aborigines of North Eastern India} & II. \ \text{W.W. Hunter} \\ C. \ \text{Comparison of Indo-Chinese languages} & III. \ \text{William Robinson} \\ D. \ \text{A Comparative Dictionary of the Languages of India and High Asia} & IV. \ \text{Nathan Brown} \\ \hline \end{array} \] Ka’mao on’sogiminrangoniko kakket ong’gipako seokbo:
- CUET (PG) - 2025
- Linguistics and Language Studies
- Bak I-o on’sogiminko Bak II baksa nangrimatbo. \[ \begin{array}{|l|l|} \hline \textbf{Bak I} & \textbf{Bak II} \\ \hline A. \ \text{Mande ino game sue cha’ja, Achak ine mingmara ki ine chaja.} & I. \ \text{Aratsrangipani kam} \\ B. \ \text{Be eno’a mang ba’ja, Salki’a ki nangja, Kang’keraen gonguja, a’ki salki nanggita.} & II. \ \text{Indin katchapa’asia mangni dongia} \\ C. \ \text{Chiningo ja’a sa, Okinongo waga chawa.} & III. \ \text{Mandeeni bewal gita dakja} \\ D. \ \text{Gipimi dama dokona chrok mesea, Jawaini meseng cha aona ku’chi mitapa.} & IV. \ \text{Gimaatna kratcha’atna ba misina chol ra’a} \\ \hline \end{array} \] Ka’mao on’sogiminrangoniko kakket ong’gipako seokbo:
- CUET (PG) - 2025
- Garo Poetic
- Bak I-o on’sogiminko Bak II baksa nangrimatbo. \[ \begin{array}{|l|l|} \hline \textbf{Bak I} & \textbf{Bak II} \\ \hline A. \ \text{Ku’bisring I} & I. \ \text{Padot Do’bipa} \\ B. \ \text{Ku’bisring II} & II. \ \text{Aman’ Ku’sik} \\ C. \ \text{Ku’mande Ku’jaleng} & III. \ \text{Nang’ring’ako anga mia’sisokjenga, gitel!} \\ D. \ \text{Gitanjali} & IV. \ \text{Salgi Chil’engsa} \\ \hline \end{array} \] Ka’mao on’sogiminrangoniko kakket ong’gipako seokbo:
- CUET (PG) - 2025
- Garo Literature
- Bak I-o on’sogiminko Bak II baksa nangrimatbo. \[ \begin{array}{|l|l|} \hline \textbf{Bak I} & \textbf{Bak II} \\ \hline A. \ \text{A keja a’matja} & I. \ \text{On’tinimbitu u’ja} \\ B. \ \text{Okamna intila} & II. \ \text{Matecha chike mongna doke saitgipa mandeko nokona ra’baa.} \\ C. \ \text{Mangbila de’bila} & III. \ \text{Biminga mingne okamna.} \\ D. \ \text{Sarija surija} & IV. \ \text{Arata} \\ \hline \end{array} \] Ka’mao on’sogimirangoniko kakket ong’gipako seokbo:
- CUET (PG) - 2025
- Garo Literature
View More Questions