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      Question

      In amalgamation in the nature of merger, which method is

      used?
      A Pooling of interest method Correct Answer Incorrect Answer
      B Purchase method Correct Answer Incorrect Answer
      C Fair value method Correct Answer Incorrect Answer
      D Realization method Correct Answer Incorrect Answer

      Solution

      Under this method, assets, liabilities, and reserves are combined at their book values, assuming business continuity. It's used when amalgamation meets conditions of Ind AS 103.

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