For amalgamation in the nature of merger, the shareholders holding at least or more of the equity shares of the transferor company becomes the equity shareholders of the transferee company.

Related MCQs

• For amalgamation in the nature of merger, the shareholders holding at least ______ or more of the equity shares of the transferor company becomes the equity shareholders of the transferee company.
• While preparing the transferee company’s financial statement under amalgamation in the nature of merger, the assets and liabilities taken over from the transferor company should be incorporated at ----------
• While preparing the transferee company’s financial statement under amalgamation in the nature of purchase, the assets and liabilities taken over from the transferor company should be incorporated at --------
• Under purchase method of amalgamation, --------- of the transferor company continues to appear in the balance sheet of the transferee company.
• Which of the following a/c is debited when statutory reserve of the transferor company is taken over by the transferee company?
• While preparing the books of the transferee company in purchase method, the difference between purchase consideration and share capital of the transferor company should be adjusted in -------------
• The excess of purchase consideration over net assets of the transferor company acquired by the transferee company should be recognized as -------- in purchase method
• In purchase method, the excess of net asset of the transferor company acquired by the transferee company over the purchase consideration should be recognized as ------------
• Amalgamation adjustment account is opened in the books of Transferee Company to incorporate …………..
• The Time interval between the date of acquisition of shares in subsidiary company and date of Balance Sheet of Holding Company is known as :