there are two methods of
accounting namely pooling of interest method and purchase method which are
applied for recording the transaction arising in the scheme ... under para 3(e) of AS 14 are fulfilled, then pooling of interest method of
accounting should be applicable. Under pooling of interest method
amalgamation AS 14 is applicable. As per AS 14 of pooling of interest
method and purchase method are recognized. As per Sections ... amalgamations.
(a) the pooling of interests method
(b) the purchase method.
8. The use of the pooling of interests method is confined to circumstances which
amalgamation has been accounted for under the 'Pooling of Interests' method as
prescribed by the Accounting Standard 14 'Accounting for amalgamation
Company with effect from April 1,
2006 by following "pooling of interest method" as prescribed in
Accounting Standard 14 (AS-14) as issued
Infosys
Consulting India Limited has been accounted for under pooling
of interest method, and that the assets and liabilities of ICIL have
been transferred
acquired and liability is assumed on the basis of 'pooling of
interest method' as per Accounting Standard 14. Therefore, we do not find
Jindal India Thermal Power Limited vs Central Electricity Regulatory ... on 1 September, 2020
A.No
standard
under the CUP Method. The assessee applied the Euro-LIBOR rates prevailing
during the relevant period for computation of interest payable ... Method for substantiating that the interest rate of LIBOR plus 450
basis points conformed to the arm's length standard under the CUP Method
Wg. Cdr. Arifur Rahman Khan And Aleya ... vs Dlf Southern Homes Pvt. Ltd. (Now Known
Pandurang Ganpati Chaugule vs Vishwasrao Patil Murgud Sahakari Bank ... on 5 May, 2020
Equivalent citations
