Amalgamation Quick Revision | All Concepts in 30 mins | CA Inter Adv Accounting | CA Rajavardhan A

This is a complete quick revision video on Amalgamation for CA Inter Advanced Accounting - all key concepts covered in just 30 minutes. 👉 This video is for you. Covered in this revision: ✔️ Meaning & types of amalgamation ✔️ Amalgamation in the nature of merger vs purchase ✔️ Treatment of assets, liabilities & reserves ✔️ Purchase consideration – methods & common traps ✔️ Goodwill / Capital Reserve ✔️ Key exam-focused points you must not miss 🎯 Ideal for last-minute revision or a fast refresh before solving questions. 🎓 Want Full Classes? 🧾 Buy Classes Regular Batch 👉 https://online.yeshasacademy.com/lear... Fast Track Batch 👉 https://online.yeshasacademy.com/lear... 📣 Call to Action If you want any other specific topic video 👇 comment the topic name you want next. Timestamps 00:00:00 - Introduction 00:00:27 - Corporate Restructuring & types 00:01:40 - Parties involved in Amalgamation 00:02:30 - Nature of Amalgamation (AS 14) 00:02:55 - 5 Conditions for Merger 00:05:35 - Purchase Consideration 00:07:28 - Methods of Purchase Consideration Lumpsum , Payment , NATO , Intrinsic Value 00:11:14 - Transferor Entries (Realisation Approach) 00:18:22 - Transferee Entries (Purchase Method) 00:25:03 - Transferee Entries (Pooling of Interest Method) 00:28:15 - Conclusion