Difference between amalgamation and merger

Amalgamation......when more than 2 companies loose identity to form new company
merger.....identity of merging company is lost and absorbed by company in which it is merged

Indas there is no amalgamation and mergers apart from consolidation 

Amalgamation and merger are two different concepts..
1. amalgamation' - two companies having synergies whatsoever join hands in order to have some strategic advantages.
There are probably two seperate company's identity form a different company with different name.
2. Merger is a different concept altogether
a) two companies merge one of them merge.So one companys identity is lost.

That's finance concept synergies not accounting. Infact no clue in standards about its treatment. Let's guess, it's simply a take over or aquisition. 

B combination

A transaction or other event in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as 'true mergers' or 'mergers of equals' are also business combinations as that term is used in [IFRS 3]

This is also equivalent to indas