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Q. Converting share of smaller denomination into larger denominations is called:

Q. Under purchase method, the excess of net assets over purchase consideration is ……….

Q. Which sections of an annual report do IFRSs apply to?

Q. If one share is allotted for every five shares applied, an applicant for 1,000 shares will get ‐‐‐‐‐‐‐‐‐‐‐

Q. Called up capital minus calls in appear is ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

Q. For amalgamation in the nature of merger, the shareholders holding at least ______ or more of the equity shares of the transferor company becomes the equity shareholders of the transferee company.

Q. When the purchasing company does not take over a particular liability and the vendor company pays that liability, it will debit it to

Q. On an equity share of Rs. 20, the company has called up Rs. 16 but Rs.14 has been received by the company, the share capital account should be credited by ……

Q. Which of the following is not shown on the liability side of a balance sheet of a company

Q. The rate of discount should not exceed ……………. Of nominal vale of shares.