https://www.taxtmi.com/manuals?id=588 Corporate restructuring by merger and amalgamation reorganises enterprises to improve competitiveness and achieve economies, with merger defined as fusion or absorption and amalgamation as a statutory reconstruction resulting in transfer of all property and liabilities and substantial shareholder continuity. The Companies Act framework prescribes procedural steps, approvals and tribunal/governmental roles, while accounting is governed by either the pooling of interests or purchase method and specific disclosure and goodwill amortisation requirements apply following the amalgamation. en-us Tue, 29 May 2012 16:12:00 +0530 Thu, 07 Jun 2012 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=588 Corporate restructuring by merger and amalgamation reorganises enterprises to improve competitiveness and achieve economies, with merger defined as fusion or absorption and amalgamation as a statutory reconstruction resulting in transfer of all property and liabilities and substantial shareholder continuity. The Companies Act framework prescribes procedural steps, approvals and tribunal/governmental roles, while accounting is governed by either the pooling of interests or purchase method and specific disclosure and goodwill amortisation requirements apply following the amalgamation. Manuals Companies Law Tue, 29 May 2012 16:12:00 +0530 https://www.taxtmi.com/manuals?id=588