TY  - GEN
AU  - RAO, V AHALADA
TI  - Intangible assets - Impact on mergers and amalgamations
PY  - 2013///
KW  - RESTRUCTURING
N2  - This article signifies the role of intangible asstes in mergers and amalgamation in the light of recent ammendments in schedule VI with separate disclosure of intangible assets. Various intangible assets, their disclosure and impact on the valuation in general and also with specific reference to industry are presented in detail and lucid manner. This article also specifically focuses on errors in valuation of intangible assets that help the industry to identify the gaps, improves the financial strength and increase the value par share
ER  -