Match List I with List II
| List I | List II |
|---|---|
| A. Excess of purchase consideration over value of net assets | I. Issue Debentures as collateral security |
| B. Excess of net assets over purchase consideration | II. Goodwill |
| C. Debenture Suspense Account | III. Issue of Debentures for consideration other than cash |
| D. Assets received against Debentures | IV. Capital Reserve |
Choose the correct answer from the options given below:
Held on 20 Aug 2022 · Verified 13 Jul 2026.
A - IV, B - II, C - I, D - III
A - II, B - IV, C - I, D - III
A - II, B - IV, C - III, D - I
A - IV, B - II, C - III, D - I
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