Amalgamation, Absorption And External Reconstruction

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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/mergerExamples 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 tube8) Google --- Motorola9) 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 othersExternal Re – construction :Meaning of External re-constructionExamples 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 PlayPurchase considerationMethod of Purchase Consideration1) Net payment method2) Net asset methodBooks of vendor company (Transferor company)Books of Purchasing CompanyAmalgamation in the n