{"id":95439,"date":"2020-12-24T17:57:01","date_gmt":"2020-12-24T12:27:01","guid":{"rendered":"https:\/\/www.vskills.in\/certification\/tutorial\/?page_id=95439"},"modified":"2024-04-12T14:25:23","modified_gmt":"2024-04-12T08:55:23","slug":"disclosures","status":"publish","type":"page","link":"https:\/\/www.vskills.in\/certification\/tutorial\/disclosures\/","title":{"rendered":"Disclosures"},"content":{"rendered":"\n<p>For all amalgamations, the following disclosures are considered appropriate in the first financial statements following the amalgamation:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Names and general nature of business of the amalgamating companies;<\/li><li>Effective date of amalgamation for accounting purposes;<\/li><li>The method of accounting used to reflect the amalgamation; and<\/li><li>Particulars of the scheme sanctioned under a statute.<\/li><\/ul>\n\n\n\n<p>For amalgamations accounted for under the pooling of interests method, the following additional disclosures are considered appropriate in the first financial statements following the amalgamation:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Description and number of shares issued, together with the percentage of each company&#8217;s equity shares exchanged to effect the amalgamation;<\/li><li>The amount of any difference between the consideration and the value of net identifiable assets acquired, and the treatment thereof.<\/li><\/ul>\n\n\n\n<p>For amalgamations accounted for under the purchase method, the following additional disclosures are considered appropriate in the first financial statements following the amalgamation:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Consideration for the amalgamation and a description of the consideration paid or contingently payable; and<\/li><li>The amount of any difference between the consideration and the value of net identifiable assets acquired, and the treatment thereof including the period of amortisation of any goodwill arising on amalgamation.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>For all amalgamations, the following disclosures are considered appropriate in the first financial statements following the amalgamation: Names and general nature of business of the amalgamating companies; Effective date of amalgamation for accounting purposes; The method of accounting used to reflect the amalgamation; and Particulars of the scheme sanctioned under a statute. 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