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Unit 2: Amalgamation: Basics and their Concepts
7. Shareholder’s Account notes
8. (a) An existing company takes over the business of one or more companies.
9. (b) Amalgamation
10. (c) To capture the market
2.7 further readings
Books Collins. Harper, Gaughan. Patrick A. (1991), Mergers and Acquisitions, New York.
Dr. Verma J C, Dr. Kumar Sanjeev Corporate Merger, Amalgamation & Takeovers.
Online links http://www.mca.gov.in/Ministry/notification/pdf/AS_14.pdf
http://220.227.161.86/19671ipcc_acc_vol1_chapter-6.pdf
http://highered.mcgraw-hill.com/sites/0072922559/student_view0/chapter6/
chapter_highlights.html
http://www.scribd.com/doc/5990975/Amalgamation
“Consolidated Statements (Interco eliminations)”. FindMyBestCPA.com. Retrieved
2011-04-15.
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