ICWAI -ACCOUNTING FOR AMALGAMATIONS AND CORPORATE RESTRUCTURING

Started by TechShristi, July 21, 2012, 11:38:21 pm

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TechShristi

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 single esavings transacentities to another entity. Companies and business entities come together to form a ntity for various reasons, including but not limited to the objective of effecting tax .  It is essential to be well versed with the accounting treatment to be accorded for such tions. 


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TechShristi


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