Question

The procedure for accounting for amalgamation is
given under Accounting Standard---------- issued by
the council of ICAI.​

Answer 1

Answer:

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Accounting Standard 14

Explanation:

Accounting Standard 14 caters to accounting for amalgamations and the treatment of the resulting goodwill or the reserves. AS 14 basically applies to companies. However, some of its requirements are also applicable to the financial statements of other enterprises