أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Neither the holding company books nor the subsidiary company books but only incorporate in consolidated statement of financial position .
If the amalgamation is in the nature of purchase than goodwill would be recorded by Purchaser (Holding company).
Otherwise if the amalgamation in by purchase of shares, there is no question of Goodwill if purchase is in intrinsic value.... otherwise diff amount of goodwill booked by holding company.
