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</html>";s:4:"text";s:20495:"Absorption is the process in which the one leading company takes control over the weaker company. 90. 5. goes in to liquidation to reconstruct externally and a new company (new company co. ltd) to take over the business of exiting company, it is called external reconstruction. amalgamation. A new company is formed by the existing shareholder of the old company to take … The company wished to avoid being wound up and negotiated a scheme in which the existing shareholdings in the company would be transferred to a new company which would take over the company’s undertaking and assets as well as its debts. External reconstruction: How is Amalgamation different from a Merger? It is a case of: (a) Absorption (b) External reconstruction (c) Amalgamation. Scenario 2: The sweet spot is generally between 60 and 70%. About Author 4. Amalgamation is defined as the combination of one or more companies into a new entity. On 31st March, 2012, Thin Ltd. was absorbed by Thick Ltd., the latter taking over all the assets … Amalgamation of companies results in combination of companies, but external reconstruction does not result in any such combination. 4 Internal Reconstruction of Companies (Including reconstruction schemes) 5 External Reconstruction of Companies 6 Accounting for Banking Companies 7 Accounting for Insurance Companies 0.50 cash per share held by members of Z Ltd. (2) 9% debentures of Z Ltd. are to be paid at 8% premium by issue of a sufficient number of 10% debentures of A Ltd. @ Rs. Where an undertaking is being carried on by a company and is in substance transferred, not to an outsider, but to another company consisting substantially of the same shareholders with a view to its being continued by the transferee company, there is a reconstruction. In amalgamation of companies there are two or more liquidation and one formation. Involves complying the requirements under the Companies Act.External Reconstruction:- 1. Amalgamation: Absorption: External Reconstruction : 1. External reconstruction a. Amalgamation of companies results in combination of companies, but external reconstruction does not result in any such combination. Comparison between Amalgamation, Absorption and External Reconstruction. This procedure includes involvement of court and is bit tedious and lengthy. External reconstruction refers to forming of a new company to takeover the assets and liabilities of old company. Here, the new company if formed with the deliberate purpose of taking over the old company. And hence here old company is liquidated and new company is formed. When two or more companies carrying on similar business decide to combine, a new company is formed, it is known as ..... (A) Amalgamation (B) Absorption (C) Internal reconstruction (D) External reconstruction 2. Made By RS 2. external reconstruction. Under amalgamation to a. I. AMALGAMATION, ABSORPTION & RECONSTRUCTION Problem 1] Nath Ltd. sells its business to Sagar Ltd. as on 31st March, 2014 on which date its Balance Sheet stood as follows : [20] Balance Sheet as on 31st March, 2014 Liabilities Rs. External reconstruction refers to forming of a new company to take over the assets and liabilities of old company. The basic purpose is to reorganize the financial structure of the company. 3. Two or more companies are taken over by the new company and one new company is formed. One or more companies are absorbed by the existing company. 4. Amalgamation involves combining of two or more existing companies to form a new company. Sl. Thus, in case of external reconstruction, there is one transferor (or vendor) company and one transferee (purchasing) company. 3. The former is the method in which the reconstruction is undertaken without winding up the company and … Differences between amalgamation and external reconstruction 1. 0.50 cash per share held by members of Z Ltd. (2) 9% debentures of Z Ltd. are to be paid at 8% premium by issue of a sufficient number of 10% debentures of A Ltd. @ Rs. It is the process in which two existing companies join together and start new company with new name and identity and dissolves the existing companies. In external reconstruction a new company is formed for the purpose of taking over the … Amalgamation of companies results in combination of companies, but external reconstruction does not result in any such combination. It is also known as Radical Reconstruction. d) Take over. Ans. Accounting for Amalgamation, Absorption and External Reconstruction 1. Some victims were hanged or burned to death; often men’s genitals were mutilated. Such external reconstruction is essen-tially covered under the category ‘amalgamation in the nature of merger’ in AS (Accounting Standard) 14, Accounting for Amalgamations. Difference between External Reconstruction and Amalgamation 1 In external reconstruction only one company is involved while in amalgamation two or more companies are involved. Involves complying the requirements under the Companies Act.External Reconstruction:- 1. Two or more companies are wound up and . In this example, at 65% leverage, you are investing $3.5 million and taking a loan of $6.5 million. auther of the books has contradicted to each other. External reconstruction a. No new company is formed. External reconstruction b. absorption c. amalgamation 4. There are no book in india i have seen where difference among the amalgamation,absorption,external reconstruction,marger has been cleared. 5. Through this time the South was in social, political, and economic chaos and eleven states had separated. Answer (1 of 1): Internal reconstruction of acompany is done through the reorganisation of its share capital. Amalgamation in the nature of purchase is an amalgamation which does not satisfy any one or more of the conditions mentioned above. Full details of difference in amalgamation,absorption & external reconstruction... What Is The Electromagnetic Spectrum In Order Of Wavelength? The accounting procedure of external reconstruction is similar to that of amalgamation and absorption. French steel company Usinor amalgamated with Aceralia of Spain and Arbed of Luxembourg in the year 2002 and the new company formed out of this amalgamation was named as Arcelor. II each and pay Re. Amalgamation, Absorption & External reconstruction Multiple Choice Questions 1. Difference between Amalgamation in the nature of merger and Amalgamation in the nature of purchase. (ii) In external reconstruction, a new company is certainly formed whereas in amalgamation a new company may be formed or in the alternative one of the exiting companies may take over the other amalgamating company or companies and no new … The following scheme of reconstruction was agreed upon and implemented on July 31, 2013. An arrangement, in contrast, is broader and has been held to be of wide import. Existing company A takes over the business of another existing company B which is wound up. Absorption External reconstruction Amalgamation Internal reconstruction Amalgamation 1 21 Conversion of currency is covered in AS _____. (b) External reconstruction 13. (i) In external reconstruction, only one existing company is involved whereas in amalgamation, there are at least two existing companies which amalgamate. Answer (1 of 2): Internal Reconstruction: 1. Differences between amalgamation and external reconstruction 1. a. Such external reconstruction is essentially covered under the category ‘amalgamation in the nature of merger’ in AS-14. Auditing is a … c) Amalgamation. Consolidation implies bringing two or more similar things together in order that they can employ common resources to accomplish a common end. d) Take over. 9 13 11 14 11 1 22 The exchange difference on settlement of liability specially for purchase of fixed asset is transferred _____. view to its being continued by the transferee company, there is external reconstruction. Merger b. Company Accounts Objective Type Questions and Answers for competitive exams. Amalgamation involves bringing two or more things together to make something different. Amalgamation is the combination of two or more companies into a new entity by combining the assets and liabilities of both entities into one. There are two methods of reconstruction which are internal reconstruction and external reconstruction. X ltd goes into liquidation and a new company Y ltd comes into existence to take over the business of X ltd, this is the case of the External Reconstruction. it is confusing merging of two or more companies to form a new company, absorption means when a company undertakes another company but does not form a new company. Existing companies A and B are wound up and a new company C is formed to take over the businesses of A and B. Absorption. Preference shareholders A/c b. about the difference between external reconstruction and amalgamation from the point of view of an ... external reconstruction amalgamation absorption and external reconstuction part 1 by cma tarun differences between consolidation and merger, following are the main differences between Reconstruction is a process of the company’s reorganization, concerning legal, operational, ownership and other structures, by revaluing assets and reassessing the liabilities. Reconstruction. There are two methods of reconstruction which are internal reconstruction and external reconstruction. You can access this course for life time - in your CA Raja Classes App as well as Website in Desktop / Laptop. is business of an What Is The Difference Between Amalgamation, Absorption & Reconstruction? a new company. II each and pay Re. No. Amalgamation Absorption & External reconstruction (Continue…) 1. Amalgamation is a fusion between two or more companies to consolidate their business activities by establishing a new company having a separate legal existence. Absorption is the process in which the one leading company takes control over the weaker company. 2. The existing company continues as a going concern; 2. (c) Amalgamation. The term includes absorption For example, if an existing company (welcome co.ltd.) Amalgamationof companiesresultsincombinationof companies,butexternalreconstructiondoesnot result in any such combination. Basis Internal Reconstruction External Reconstruction c) Amalgamation. Amalgamation is the combination of two or more companies into a new entity by combining the assets and liabilities of both entities into one. Amalgamation of companies involves liquidation of two or more companies, while external reconstruction involves liquidation of only one company, 2. Amalgamation is the process where two different business entities join together for the purpose of making a totally new business entity to sustain in the market by absorbing the other company. Absorption. Difference Between Internal & External Reconstruction. Biennials are each in their own way a complex constellation of different economical and geopolitical, and representational cultural aspects within its own power relations. The former is the method in which the reconstruction is undertaken without winding up the company and forming a new one, while the latter, is one whereby the existing company loses its existence, and a new company is set up to take over the business of the existing company. Though mergers and amalgamations are form of complete consolidation there are certain differences between them. It is a case of: a) Absorption. Merger b. Answer (1 of 2): Internal Reconstruction: 1. Difference between Balance sheet of Banking company and Non-banking Company Performing and Non-performing assets Offline tuitions for Under Graduate Programs, Corporate Accounting Tuitions, Home Tuitons for Under Graduate Programs or Corporate Accounting … External Reconstruction: In external reconstruction, one existing company goes into liquidation and a new company is formed to take over the former company by the very same members. The ailing company will not gove ito liquidation under the capital reduction scheme and 3. Amalgamation is voluntary in nature, whereas Absorption can be discretionary or hostile. 4. Two or more companies are wound up and . In this article, we will discuss the types, benefits, differences between the Merger and Acquisition Process. With all their underlying deficiencies (canonical, hegemonic, colonialist, hot a picture/power point dump is very useful for the students like me. 1) Two companies amalgamation to secure various advantages like 2) In merger difference between purchase consideration and share taken over and normally deducted as under: 3) If all reserves are used up and balance in reserve a/c is nil in merger excess difference in purchase consideration shown in the balance of new company under: Share premium was utilized to accommodate the reconstruction. Loss or profit on realization a/c is transferred by the transferor company. The audit is conducted by an independent person or persons who are qualified for the job. Amalgamation is defined as the combination of one or more companies into a new entity. Share Capital Goodwill 50,000 ... between a company and its members. Point of comparison Amalgamation Absorption External Reconstruction 1 Liquidation of companies two or more companies will be liquidated one or more companies will be liquidated only one company will be liquidated 2 formation of new company a new company will be For lectures included in the course, click / tap Course Contents. Meaning: Amalgamation is a fusion between two or more companies to consolidate their business activities by establishing a new company having a separate legal existence. No new company is formed. Amalgamation of companies involves liquidation of two or more companies, while external reconstruction involves liquidation of only one company, 2. Ans. AS – 1 b. entrepreneur. Merger can be either in the form of amalgamation above or may involve takeover of one or more target companies by an existing company. Loss or profit on realization a/c is transferred by the transferor company. Amalgamation of companies results in combination of companies, but external reconstruction does not result in any such combination. Unit-1: Accounting for Share Capital – Company Meaning, Kinds, Share Capital – Divisions, Types X Ltd. goes into liquidation and a new company Z Ltd. is formed to take over the business of X Ltd. Amalgamation of companies involves liquidation of two or more companies, while external reconstruction involves liquidation of only one company, 2. This scenario limits risk from external factors, but your annual yield is a little low. Physics. It is a schemeof reorganisation in which all interested parties in the capital structurevolunteer to sacrifice. 4 Internal Reconstruction of Companies (Including reconstruction schemes) 5 External Reconstruction of Companies 6 Accounting for Banking Companies 7 Accounting for Insurance Companies 2. For example, if an existing company (welcome co.ltd.) Difference between Amalgamation, Absorption & Reconstruction Conversely, in Absorption, only two companies are involved. Reconstruction. The accounting procedure of external reconstruction is similar to that of amalgamation and absorption. X ltd goes into liquidation and a new company Y ltd comes into existence to take over the business of X ltd, this is the case of the External Reconstruction. Reconstruction and amalgamation are the two sides of a same coin. The annual return of cash invested in this scenario is 5%. external reconstruction is essentially covered under the category ‘amalgamation in the nature. Differences between absorption and external reconstruction 1. 2 Amalgamation: Basics and their concepts 3 Amalgamation: Accounting treatment as per AS: 14 (excluding intercompany holdings). Internal reconstruction b. Absorption c. External reconstruction d. Amalgamation 56. plz can anyone explain me what is the difference between internal reconstruction and external reconstruction Basis Amalgamation Absorption External Reconstruction Meaning . Amalgamation in the nature of merger: Two company merges to form a new company. Amalgamation in the nature of purchase: One company purchases another company. The process in which one company acquires the business of another company is known as Absorption. In this process, a smaller existing company is overpowered by an existing larger company. The ailing company will not gove ito liquidation under the capital reduction scheme and 3. DIFFERENCES BETWEEN AMALGAMATION AND EXTERNAL ECONSTRUCTION 1. Difference between Merger & Amalgamation : Merger is a combination of two or more firms into one, where the assets and liabilities of all the firms are vested into one surviving firm. Meaning. Equity Shareholders A/c c. Profit and loss Appropriation A/c d. None of the above 57. amalgamation, the upcoming discussion will update you about the difference between external reconstruction and amalgamation from the point of view of an accountant external reconstruction is similar to amalgamation in the nature of purchase the books of the transferor company are closed and in the books of the transferee company the purchase of the These short objective type questions with answers are very important for Board exams as well as competitive exams. Accounting for amalgamation is governed by a. Amalgamation of companies involves liquidation of two or more companies, while external reconstruction involves liquidation of only one company, 2. goes in to liquidation to reconstruct externally and a new company (new company co. ltd) to take over the business of exiting company, it is called external reconstruction. The difference between purchase consideration and net assets of selling company is to be shown as follow: ... For absorption and external reconstruction also same method n journal entries are used? Thereby, amalgamation includes absorption. From the Reconstruction era to 1945, between 3,000 and 5,000 black Americans were killed in mob violence, much of it instigated by the Ku Klux Klan. Reconstruction and Amalgamation. Differences between Merger & Amalgamation. to its being continued by the transferee company, there is external reconstruction. Why Amalgamation is known to be in the nature of merger: 6. b) External reconstruction. Differences between absorption and external reconstruction 1. Reconstruction means reorganization of a company’s financial structure. asset exchange difference depreciation profit & loss asset 2 Similar Like This. Differences between amalgamation and external reconstruction 1. It is a case of: (a) Absorption (b) External reconstruction (c) Amalgamation. There are differenent types of rules and provison are there. Reconstruction and amalgamation by Voluntary Winding Up A compromise involves a settlement of a dispute. Accounting standard (AS) 14 not distinguish between amalgamation and absorption. 2. Such. This surviving firm can be one of the existing firms or it can be a new entity. Amalgamation of companies involves liquidation of two or more companies, while external reconstruction involves liquidation of only one company, 2. Replies. Internal reconstruction b. Absorption c. External reconstruction d. Amalgamation 56. 1. It includes: Two or more companies join to form a new company. a. external reconstruction b. absorption c. amalgamation 3. if the business of ABC Limited , a loss-making company is taken over by a new company ABC (New) Limited ,it is called a. Difference between Amalgamation, Absorption & Reconstruction AMALGAMATION is an event or transaction in which two or more companies brought under common control to dictate operating and financial policies. ... As you can see with the above examples, the difference comes down to the surviving companies. Internal reconstruction is a method of corporate restructuring where an arrangement is made by the company of the organization where in changes in the assets and liabilities are made to improve the financial position without liquidating the company or transferring the ownership to external party, whereas external reconstruction is the one where an existing company is liquidated and taken over by … is business of an These short solved questions or quizzes are provided by Gkseries. Amalgamation of companies involves liquidation of two or more companies, while external reconstruction involves liquidation of only one company, 2. a new company. 3. b) External reconstruction. ";s:7:"keyword";s:59:"difference between amalgamation and external reconstruction";s:5:"links";s:1045:"<a href="https://api.duassis.com/storage/xwqtu/morden-hall-park-restaurant">Morden Hall Park Restaurant</a>,
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