Lecture # 04 || Business Combination || Advance Accounting || Accounting Specialization || M.Com ||

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This video explain the concept of business combination by fusion that is normally accomplished by merger or consolidation. Combination by company control refers to the domination control of one company by another company through stock owner ship. A combination is achieved through merger when the properties of one or more companies are acquired by another company. A combination is achieved through consolidation when a new company is organized to acquired the assets and assume the liabilities of two or more previously existing companies.
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