CA Inter doubt
Amalgamation AS 14 in nature of purchase me net asset method me purchase consideration ki calculation me GoodWill ko include karege kya Agar balance sheet me GoodWill di ho but Question me uski revalu
Asked by Rahul6 Apr 2025929 views
CA Inter doubt
Asked by Rahul6 Apr 2025929 views
Rahul · 6 Apr 2025
Okay got it
Priyanshu · 6 Apr 2025
Agar balance sheet me goodwill diya gaya hai to use use krte hai just because vo already Hamare assets me include hai aur uske respect me koi liability bhi increase hui hogi, Us liability ko set off karne ke liye ham goodwill bhi consider karte hai.
Priyanshu · 6 Apr 2025
Haa goodwill to likhaega hi kyuki net asset method hai esme balancing figure nhi aata debit side or credit side match krta to goodwill nhi likhoge to match hi nhi krega Agar Net asset method use nahin ho raha hota then Goodwill alag se asset mein nahin aata because us time balancing figure hi goodwill/capital reserve ho jati
Rahul · 6 Apr 2025
And net payment method se purchase consideration cal. Kiya and purchase co. Ki books me jo asset and liability takeover karne ki entry hoti Asset a/c dr To liability To buisness purchase Is entry me asset me balance sheet me di hui Goodwill likhi jayegi kya Ager uska koi revalued amount na diya ho
Priyanshu · 6 Apr 2025
If these are given in balance sheet
Priyanshu · 6 Apr 2025
Yes we have to include goodwill as well as provisions in calculation of net asset
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