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Accounting For Amalgamations and Corporate Restructuring

Accounting For Amalgamations and Corporate Restructuring

The term “amalgam” means to unite, to come together as one, or to blend, and, from this root, the accounting terminology of ‘Amalgamations’ is derived. The popular meaning of “amalgamation” is the dissolution of one or more companies and transfer of business of dissolved entities to another entity. Companies and business entities come together to form a single entity for various reasons, including but not limited to the objective of effecting tax savings. It is essential to be well versed with the accounting treatment to be accorded for such transactions.

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Accounting Standards  D.S RAWAT

STUDENTS GUIDE TO ACCOUNTING STANDARDS (CA/ CMA FINAL )

Author: D. s. Rawat

 

Students Guide to Accounting Standards – [CA-Intermediate (IPC) / ATC]

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Students Guide to Auditing Standards [CA- Intermediate (IPC)]

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STUDENTS GUIDE TO AUDITING STANDARDS (CA FINAL)

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Handbook of Accountancy

Author: Experts compilation

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