Advanced Accounting | Amalgamation | CA Inter May, Sep 2026 Exams | Accountsman | Yeshas Academy

In this session, we do a complete conceptual revision of Accounting Standard 14 – Amalgamation, explained step-by-step for CA Inter May & September 2026 exams. You’ll clearly understand: • Meaning of Amalgamation, Absorption & Reconstruction • Difference between Amalgamation in the nature of Merger vs Purchase • Five conditions under AS 14 and how to apply them in exams • Transferor vs Transferee company – who follows AS 14 and why • Purchase Consideration – concept, scope & common exam traps • Methods of computing Purchase Consideration – Lump Sum Method – Payment Method – Net Asset Method – Intrinsic Value Method • Accounting entries in the books of Transferor company (Realisation approach) • Accounting entries in the books of Transferee company – Purchase Method – Pooling of Interest Method • Treatment of Goodwill, Capital Reserve, Unrealised Profit, Mutual Indebtedness & Statutory Reserves • Typical ICAI-style adjustments and practical exam logic This video focuses on clarity + application, helping you connect concepts with journal entries and exam presentation. Do like and share this video if you found it useful & subscribe to our Channel for more such content For Queries & Admissions- Contact: +91 9379091699 | 9379061699 Visit our Website: https://www.yeshasacademy.com/ Follow Us on Instagram & Telegram to Get the latest updates & study resources Telegram:https://t.me/YeshasAcademy Instagram:   / yeshasacademy   Download the Yeshas App Now. 1. For Android: https://play.google.com/store/apps/de... 2. For IOS: https://apps.apple.com/in/app/yeshas-... 3. For Windows Log in to the portal here: https://online.yeshasacademy.com/lear... 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