About this document
Mergers and Acquisitions Overview by Ravichandra is a document available to read on EtoBox.
This document discusses mergers and acquisitions of companies under Indian accounting standards. It defines two types of amalgamations - amalgamation in the nature of merger and amalgamation in the nature of purchase. Amalgamation in the nature of merger satisfies certain conditions, while amalgamation in the nature of purchase does not satisfy one or more conditions. The document also discusses methods of calculating purchase consideration and accounting treatment under the pooling of interests method and
- Author
- Ravichandra
- Language
- EN