Amalgamation, Absorption And External Reconstruction
Learn Amalgamation, Absorption And External Reconstruction in Advance
Description
Amalgamation, Absorption (merger) and External Re-construction [In accordance with accounting standard 14]
Amalgamation :
Meaning of Amalgamation
Examples of Amalgamation
1. Glaxo + SmithKline Beecham = GSB
2. Arcelor Ltd + Mittal steel Ltd = Arcelor Mittal Ltd.
3. Brooke bond Ltd + Lipton Ltd = Brooke bond India Ltd.
4. Vodafone Ltd + Idea Ltd = Vodafone idea Ltd
5. IDFC bank + Capital first = IDFC first bank Ltd
6. Fox wagon India Pvt Ltd + Fox wagon group sales India Pvt Ltd + Skoda auto India = Skoda auto fox wagon India Pvt Ltd.
Absorption/Merger :
Meaning of Absorption/merger
Examples of Absorption / Merger
1) Hindustan Unilever Ltd --- kwality foods Ltd
2) Jet airways --- Sahara airlines
3) Hutch --- Essar
4) Vodafone --- Hutch
5) Mahindra --- Satyam computers
6) Microsoft --- Skype
7) Google --- You tube
8) Google --- Motorola
9) Microsoft --- Nokia
10) HP --- Autonomy
11) HP --- Compaq
12) Face book --- WhatsApp
13) Google --- G-mail
14) Face book --- Instagram
15) Kingfisher airlines --- Deccan airlines
16) Tata motors --- Jaguar land rover
17) OLA --- Food panda
18) Flipkart --- Myntra
19) Flipkart --- Ekart
20) and many others
External Re – construction :
Meaning of External re-construction
Examples of External Re – construction
(i) Forhans india Ltd Hindustan Ciba-Gigy Ltd
(ii) Uninor Telenor Communications Pvt Ltd.
(iii) Union Carbide India Ltd. Eveready Industries India
(iv) U.T.I Axis bank Ltd
(v) Tata Sky Tata Play
Purchase consideration
Method of Purchase Consideration
1) Net payment method
2) Net asset method
Books of vendor company (Transferor company)
Books of Purchasing Company
Amalgamation in the nature of merger
Journal entries in the books of purchasing company (transferee company) - in the nature of merger
Amalgamation In The Nature Of Purchase
Journal entries in the books of purchasing company (transferee company) - in the nature of Purchase
What You Will Learn!
- Amalgamation
- Absorption/Merger
- External Re – construction
- Purchase consideration
- Net payment method
- Net asset method
- Books of vendor company
- Books of Purchasing Company
- Amalgamation in the nature of merger
- Amalgamation In The Nature Of Purchase
Who Should Attend!
- Any Student who pursuing in B,com M,com BBA MBA 11th & 12th Commerce C.A. C.S. and C.M.A.