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AS 11- accounting for amalgamations

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(Querist)
24 September 2008 Whether AS 14 Accounting for Amalgamations is applicable to the amalgamations of urban co-operative banks?
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S.Srinivasaraghavan

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S.Srinivasaraghavan (Expert)
24 September 2008 THe first paragraph of the standard makes it clear that it is principlly directed to companies although some aspects are applicable to other enterprises aswell.

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