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Sharing the syllabus for Paper 1 - Advanced accounting for CA Intermediate under the new scheme.
Many topics of old group 1 are deleted. Emphasis is now on AS in new syllabus.
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Under the 'purchase method' of amalgamation,
Purchase Consideration (PC) = Net assets (at takeover figures) + Goodwill
If the question doesn't have complete PC info, likely that agreed goodwill will be given.
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Notes and understanding for Accounting of ESOPs for CA Intermediate.
Illustration 2 of study material is important.
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After revising Internal reconstruction, Accounting for Employee Stock Option Plan, Amalgamation, Liquidation of Companies and Buyback of Shares in a single day:
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