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.
CA Pallav Singhania
(Expert)
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...
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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