000 00953npc a2200157Ia 4500
008 140613s2013 xx 000 0 und d
060 _a658.16
100 _aRAO, V AHALADA
245 _aIntangible assets - Impact on mergers and amalgamations
260 _c2013
300 _a37-40
520 _aThis 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.
653 _aRESTRUCTURING
773 _oP14705
_nM
_921885
_011164
_tCHARTERED SECRETARY
942 _2ddc
_cARTCL
999 _c11607
_d11607