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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


Author: D. s. Rawat


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

Author: D. s. rawat


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

Author: D s rawat




Author: D s rawat

Handbook of Accountancy

Author: Experts compilation

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