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Amalgamation

This query is : Resolved 

31 December 2013 how we can find this is purchase and this is merger in amalgamation what the tricks

31 December 2013 in case of merger all 5 conditions must be fulfilled else its purchase and value will be given indiv asset wise.

31 December 2013 there are two simple conditions if it finds fit then it will be merger or pooling of interest method..
if not then it will be purchase..

1. ALL the Assets and the Liabilities must be taken over at their BOOK VALUES...

2. At least 90 percent of the Shareholders agrees to take only EQUITY SHARES in exchange of their right...


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