Furls are not a recognized characteristic of tire treads. Common tire tread features include sipes (small slits for better grip), grooves (channels for water dispersion), and ribs (raised portions for stability). These features are essential for analyzing tire impressions in forensic investigations.
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.