Making Acquisitions Work
Acquisitions are where management theory is seriously in conflict with management practice. A number of research articles have shown that more than 75 percent of acquisitions have failed to achieve…
Asset Reconstruction Companies : Resolution of Stressed Assets
Distressed financial assets include NonPerforming Loans (NPLs), restructured loans by banks and the Corporate Debt Restructuring (CDR) forum set up by the RBI, as well as written off accounts. The…
Analysis of AS-14 : Accounting for Amalgamations
AS-14 specifically deals with the accounting for amalgamations and the treatment of any resultant difference arising on amalgamation in the books of Transferee Company. Based on the proprietary of the…