Amalgamation of Companies - 1 | Ch - 13 | CA INTER Advanced Accounting | CA Parag Gupta

[@TheCANexus]

Kapde badalna = external reconstruction and vichar badalna = internal reconstruction jaise example is awesome 😂

[@mrabhilashchy3868]

00:03 Amalgamation of Companies involves combining businesses into a new business unit 03:12 Amalgamation results in one company absorbing another 09:00 Internal Reconstruction involves changes inside the company without external changes. 11:24 Understanding the preparation and closure of new and old company books 16:48 Understanding net payments method in purchase consideration 18:35 Comparison between net payment method and net assets method 24:12 Understanding the concept of value and its types 27:34 Understanding intrinsic value and its calculation 34:49 Understanding amalgamation process through examples 37:59 Understanding exchange of shares and cash in amalgamation of companies 43:01 Understanding the concept of payments to equity shareholders 45:41 Understanding exchange of shares in amalgamation of companies 50:53 Exchange of equity and preference shares at specified rates 54:36 Understanding payments to preference shareholders in company transactions 59:48 Cash payments to Preference and Equity shareholders 1:03:17 Understanding equity shares and swap ratio calculation 1:09:28 A Limited took over B Limited with specified assets and premium on debentures 1:12:39 Calculating PC V Required Swap Ratio 1:17:58 Understanding takeover value and calculation of assets 1:20:34 Understanding the treatment of fictitious assets in balance sheets 1:26:09 Understanding swap ratio in amalgamation of companies 1:28:19 Determining swap ratio between old and new companies 1:33:37 Importance of understanding issue price and intrinsic value 1:36:03 Calculation of equity shares for B Ltd. 1:42:32 Understanding and calculating swap ratios in amalgamation of companies 1:44:53 Understanding intrinsic value in company valuation 1:50:19 Understanding the concept of shares and preferences 1:52:54 Calculation of payment to preference shareholders of B Company 1:58:37 Calculating swap ratio for amalgamation 2:01:13 Handling of cash and shares in company amalgamation

[@K10802]

Thx dude

[@kritikadang5036]

Bhai bade vele ho

[@mansijain6814]

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[@RashmiSinha-qd6lu]

Thanks yr

[@sandyogi1119]

sir ur teaching is crystal clear, u make each and point very easy to understand. U are the best teacher. Thank you for such wonderful content.

[@CamadhuReddy]

Sir i wish you live 120+ years ✅

[@anjali67154]

Self 25:04 28:00 57:34 - cash point 1:05:36 - e.g.3 Swap Ratio 3:2 will be 3/2

[@TahaNabi-mx6nb]

thank you so much accounts would have been impossible to attempt for me without your classes

[@bigchunggus1138]

Bhai meri tarah ek din pehle dekh rahe ho😂😢😢😢😢 Maine paid classes Li thi kuch samjh nahi aaya ab yaha se kar raha

[@TahaNabi-mx6nb]

@@bigchunggus1138 same here pata nhi kya he hoga

[@Haarshh-W]

Pass hua?

[@listenwithme7429]

ca inter ye may 24 ke liye dekh sakte hai na ? I mean there are no changes in topics for this chapter in new syllabus right ??

[@MaxAgarwal007]

Yes

[@aradhya4999]

Is it relevant for may 24 ? And covers all the topics?

[@H.KING_26]

Yes dude!

[@bhartigangwal4590]

Thank you so much ❤

[@sarfrazshekh2565]

Thank you so much sir for uploading these informative videos ❤😊

[@agastyamishra3619]

brother if i study from this playlist then will i be able to complete my advanced acc syllabus

[@kapilsharma7339]

​@@agastyamishra3619 bhai sab kuch cover Kiya hua h kya in lecture me???

[@agastyamishra3619]

@@kapilsharma7339 bhai mt krna samajh nhai aayga cover sab kuch hai but deep mai nahi gaye bas uper se padha diya hai just like fastrack to uss hisaab se dekhna

[@giftythapar]

Baccho ki dua-ein lgengi apko

[@himaniyadav3954]

sir I have been studying from ur videos since 12th class and now I m in 2nd year ur teaching is too good thank u so much sir

[@callmegamer2857]

This class was very legible for me Thank you sir ❤❤

[@Auditing500]

IS THIS APPLICABLE FOR SEPTEMBER 2024 WITH ALL ICAI QUESTIONS COVERED? PLEASE REPLY 🙏

[@madhureddy9080]

Yes applicable 😊

[@shreyaagarwal2290]

Yes

[@soboofficial7206]

Sir yeah amalgamation vla topic du sem 2 bcom ke liye bhi valid h kya ??

[@MaxAgarwal007]

Bhai ca ka samjh gya toh bcom me toh top krega🙃

[@kyabolecompany516]

😂​@@MaxAgarwal007😂😂

[@ishikagupta3621]

Thank you so much sir , the video is for sure very much in depth and understood the amalgamation in one go ✨🙏🏻

[@chanchalgupta-pg5nh]

Poora amalgamtion cover hai isme?

[@ishan.18]

@@chanchalgupta-pg5nh obviously not

[@chanchalgupta-pg5nh]

@@ishan.18 I m doing amalgation for the first time that's why asked

[@chanchalgupta-pg5nh]

@@ishan.18 I m doing amalgamtion for the first time that's why I asked

[@ishan.18]

@@chanchalgupta-pg5nh really ? And u r appearing for may24 attempt ??

[@happinessss01]

God! The ads are too irritating

[@Worrierfactsff]

buy the premium

[@Sahib-gz9dd]

KZbin vanced ✅

[@bumpeegamer]

Because the vdo is too good ads are irritating

[@TheCANexus]

Sir x Ltd merged with y Ltd is an example of absorption or amalgamation???

[@YASHMORE-of2bz]

absorption

[@somamukherjee8652]

Sir in last question 1:59:20 aapne kaha pehele yitna solve kro toh waisa pref share ke case mein q nhi samjhaya 2/3×2000 =1333.33 1333×12=15996 .33×12=3.96 Ayesa yha q nhi kiya?? Kisiko samjh aaya h toh plzz reply

[@neeyatikumari9717]

Qki ..... preference share ka issue price given h point 3 m

[@somamukherjee8652]

@@neeyatikumari9717 ok tq🙌

[@sportsfanatic7771]

Sir AS 14 ke liye yahi chapter ke lectures dekh lu kya pure?

[@itsme-i7sxts]

For sure yes 👍

[@visheshswami4691]

Sir last question mai last mai assets nhi denge kya? Payment mai

[@studyguide6429]

WOW SIR

[@Saniya_221]

Sir you are 💎

[@Sudhansh797]

sir pc calculation mei jab hm intrinsic value nikalte hai toh sundry liab. and pref. sh we take agreed value but example 4 mei creditors ki payable value hai h hi nhi so q liya while calculating PC ??? ho sakta hai B ltd creditors ki khud payment kre ??? sir please tell as soon ....

[@TheCANexus]

Sir absorption k case me bhi merger ki 5 condition dekhni hai??

[@shwetasuryawanshi2]

Thank you sir..!

[@Taetaevbunny]

Relevant for sept 24 ?

[@dibakardas5947]

Yes

[@Riyu357]

Thank you sir 😊 amazing lecture

[@agastyamishra3619]

brother if i study from this playlist then will i be able to complete my advanced acc syllabus

[@Riyu357]

Yes

[@abhinishad1866]

PC 14:00

[@praffulsolanki2214]

Sir ye video AS 14 ke liye dekh sakhte he ya nhi because aapne AS 14 ka koi video nhi dala he

[@caparaggupta2.0]

Yes yes

[@praffulsolanki2214]

@@caparaggupta2.0 ok sir thanks

[@arathirnair7713]

Sir is this lecture is applicable for nov 24 batch

[@arpanjainn]

Yes bro and mein aapko prefer karunga ki kisi ki classes buy karne se accha yaha se saare videos dekh lo Puri playlist ek ek ch as aapka acche se ho jayega because mene same yahi kia he

[@ADITHI_98]

THANK YOU SIR

[@caparaggupta2.0]

Most welcome

[@the_hera_ferri]

Thanks sir for deep conceptual clarity ❤

[@agastyamishra3619]

brother if i study from this playlist then will i be able to complete my advanced acc syllabus

[@the_hera_ferri]

@@agastyamishra3619 yes bro absolutely

[@agastyamishra3619]

@@the_hera_ferri ok brother thanks becoz i m new to this channel and before this everytime i got in any youtube channel they just uploaded demo lectures and not full lectures that's why I m asking

[@the_hera_ferri]

@@agastyamishra3619 konsa attempt hai bhai tumhara

[@agastyamishra3619]

brother first hi hai @@the_hera_ferri

[@Myths_realm]

thankyou so much sir

[@ashoke808]

sir why can't we use NET ASSET method in the 5th example, as the revalued assets value of B ltd. is given. (PC= Revalued asset - Revalued outside liabilities). if we do so the PC i would be getting is Rs. 60000. Mode of payment of PC, Through Preference shares 16000 (as all the necessary shares will be issued means rest of the payment will be made by equity shares) (60000-16000=44000) Through equity shares(4400shares @10) 44000. can't we use net asset method for the 5th example sum sir? Anyone knows please reply for this

[@harshbohra8080]

Net payment method is primary method so first we have to use net payment method

[@the_hera_ferri]

Amazing lecture sir Thanks alot sir ❤

[@agastyamishra3619]

brother if i study from this playlist then will i be able to complete my advanced acc syllabus

[@studyguide6429]

tysm sir ji

[@pramodjain1008]

Is this will be okay to do for AS 14 too or not ?? Plss someone tell....

[@ayushichandra9692]

1:01:15

[@ishachhabada2930]

Thanku sir ✨

[@KrrishJain-we9tx]

Isme AS 14 covered hai?

[@rohitmanmode1250]

Sir isme as 14 bhi cover hoga kya ?

[@Ichigo-gp9vq]

Ye AS 14 hi hai

[@praffulsolanki2214]

Please sir btaiye na AS 14 Amalgamation ke liye ye video dekh skte he ya nhi

[@MaxAgarwal007]

Haa

[@neeraj1180]

the lecture is awesome but i want to meet the girl who say eleven point eleven😂😂

[@AdityaSharma-jq6il]

Iska mtlb kya hota hai?

[@YourShikhargupta]

Bhai who say nhi hoga, who said hoga 😂

[@neeraj1180]

@@YourShikhargupta bhai english pe kyu jaa rha feelings pe jaa na

[@ClashOfClan2005]

​@@neeraj1180 bhai kis tym bola ladki ne ??

[@neeraj1180]

@@ClashOfClan2005 bhai aub exactly nhi pta yaar

[@princejohny9319]

Sir, can you please provide lectures in English

[@anjali67154]

25:06

[@cacycle1918]

Thanks sir ❤❤❤

[@shivaniagrawal5012]

Notes kaha se milenge

[@vaishnavidurbale4286]

Did u get notes link

[@amruthasunilkumar5005]

Thankyou sir🤍

[@Shiksha-b2g]

Sir ye lecture bcom 2 semester DU k students dekh skte h

[@unforgettxxle]

Jab ca walo ke liye hai toh bcom se toh extra hi gyan hai kuch kam toh nhi hai toh dekh lo

[@FCAACAShreyasoon]

21:54

[@bhimubelagali2000]

Super sir

[@mahadevbhaktravaan7618]

Sir kya alld University me bcom 1st year ke liye pdh skte h?

[@MaxAgarwal007]

Yess

[@CABUDDIES37]

❤❤

[@sarojdas6372]

Awesome ads and classes between the ads are irritating please remove class

[@Haarshh-W]

Ek to inko free me lectures bhi do Or Yt ad Se paise bhi na kamao... Wahh...!!!

[@priyanshudas3489]

We want to planner for may 24 exam

[@G.K.2001]

Yes , same

[@Tejas0907]

Sir had already uploaded in the same playlist

[@thelittlevirat1570]

an anyone please tell me sir will cover icai module questions also???

[@CamadhuReddy]

Yes 💯 icai questions covered ✅✅

[@shreyamane2308]

Sir please upload the video of as 14

[@caparaggupta2.0]

AS 14 is amalgamation already covered

[@mufeedamufi3958]

​@@caparaggupta2.0 where sir!? We can't find it.

[@MaxAgarwal007]

As 14 is amalgamation accounting which can be studied by this video also, although u need to learn from study mat.

[@aradhya4999]

​@@MaxAgarwal007does it cover everything? I mean I can refer all lectures?

[@_krshn]

​@@aradhya4999 Hey you can find free Adv Account full playlist below kzbin.info/aero/PLMt1LmL2p5P5sPq2vzKBxQeDUVkkS0uFW&si=AwErWAxP5sFFzOZ2

[@khushi-fm3gm]

Parveen jindal sir ki class Li thi kuch samz nahi aya parag Gupta se syllabus pura kar liya

[@vedthakur8172]

same

[@MuskaanSingh1111]

Maine anubhav Jain sir vidhyodya ki Li thi 🤦🏻‍♀️...woh bhi bekar padhaye 🙂

[@sidakkaur2644]

hii, maine praveen sharma sir se li thi classes, btw mai first time padh rhi hu adv accs can i refer to this playlist would it be enough

[@MuskaanSingh1111]

@@sidakkaur2644 yes !

[@sidakkaur2644]

@@MuskaanSingh1111 thank you so much👍🏻

[@avinashgupta1902]

sir aapne AS 14 to krya hi nhi

[@salonisahani2916]

sir pura course karaoge

[@MaxAgarwal007]

Krwa chuke!!

[@OneviewBLR]

Thank you sir ❤

[@caparaggupta2.0]

Most welcome

[@TheCANexus]

Sir two doubt immediately clear karo please.. 1)If merger is also absorption jisme 1st company merge with 2 nd and 1st company is liquidated then why is it called amalgamation in the nature of merger?? Because as per amalgamation 2 companies wound up and amalgamated to form a new company. 2) amalgamation in the nature of purchase is also a case of absorption? Then also why is it called what it's called... Please clear the doubt.…

[@TheCANexus]

Sir also. Sir as per amalgamation concept, two or more companies wound up to form a new company is an example of amalgamation in the nature of merger? Or it can be amalgamation in the nature of purchase too.

[@TheCANexus]

Sir absorption k case me bhi merger ki 5 condition dekhni hai??

[@Priya_.029]

thank you so much sir🥰

[@pratiksha8815]

Thankyou so much sir ..✨😊🤗

[@tanvirathod5922]

1:42:02

[@jainalwar8]

1:38:08

[@Cash_ketchup]

1:45:00

[@ClashOfClan2005]

1:02:38

[@childgaming7287]

1:03:43

[@Sheetal_verma05]

1:38:07

[@rohankumar-jl9sx]

1:08:56

[@FCAACAShreyasoon]

1:37:24