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Nagasravan Tamma has Published 287 Articles
Nagasravan Tamma
117 Views
GST is one of the major reforms in Indian taxation system. The main aim is to remove the cascading effect. Cascading effect is nothing but double taxation.GST is value addition tax which is imposed on goods and services (production, distribution and consumption).On the other hand value added tax (VAT) is ... Read More
Nagasravan Tamma
276 Views
Central sales tax (CST) is charged by the central government on interstate sales and collected by the state in which sales are made. Value added tax (VAT) is the multipoint tax collected at different stages of production and distribution.Central sales taxCentral sales tax (CST) comes under indirect tax levied by ... Read More
Nagasravan Tamma
985 Views
The term profit will differ from profession to profession. Businessmen will have different perspectives in terms of profit, economists will have different perspectives. According to accounts profit is nothing but excess of revenue over expenses.This profit is called accounting profit. Taxable profit had a different sense, amount taxable as per ... Read More
Nagasravan Tamma
841 Views
Acquisition strategy is the approach of acquiring products, services, and business by considering factors like brand, financial impact, culture, product etc. It plays a significant role in business expansion and plays part in growth of business.ElementsThe elements of an acquisition strategy are as follows −Business strategy − Talks about contracting ... Read More
Nagasravan Tamma
424 Views
Merger is the process of combining two or more different companies as one company.Acquisition is the process of taking control of one company by another. Consolidation of companies is called merger and acquisition. The main objective is wealth maximization and to create/increase their value.Merger and acquisition can be done by ... Read More
Nagasravan Tamma
305 Views
Post-Merger Integration (PMI) is a process of merging two or more firms/organizations/companies to increase synergies and reach their forecasted value.Top executives, stakeholders, team members, Human Resources (HR), new management will take responsibility for post-merger activities. There is no period to complete the deal.Every merger has their own time frame (may ... Read More
Nagasravan Tamma
165 Views
The main purpose of mergers and acquisition is to form different or same individual companies into one unit.Merger means combining similar companies (size) to form a new single unit whereas acquisition is when larger companies acquire smaller companies or absorption of smaller companies by bigger companies. Depending on the acquirer ... Read More
Nagasravan Tamma
7K+ Views
According to accounting standards 14, amalgamation is done according to the nature of merger and nature of purchase. Amalgamation is the process of unification between two or more companies involved in similar business to form a new company.If the amalgamation nature of merger, method of accounting is used in pooling ... Read More
Nagasravan Tamma
1K+ Views
Amalgamation is the process of combining two or more companies into a single company or absorption of one company by another.In absorption, bigger companies take control over smaller companies. The main difference between an amalgamation and a merger is that in amalgamation, neither of the companies exists. A new company ... Read More
Nagasravan Tamma
158 Views
Subsidiary mergers are divided into following −Forward triangular mergerReverse triangular mergerFirst, let us learn about the forward triangular merger.Forward triangular mergerIn a forward triangular merger, the company acquires another company through its subsidiary company.This type of merger is also called indirect merger.In this, a combination of cash and stock is ... Read More