Demerger

A/c entries 1413 views 1 replies

Please mentin the list pf accounting entries in case of  Demerger in the books of transferor company and the resulting company.

The treatment of Capital Reserves and Goodwill as case may be,

As well what if the resulting company is already an exisitng one?

Replies (1)

The accounting entries in the book of resulting company is as per the accounting standard AS14, and it shall not applied  in the case of transferor company


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