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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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