Question
एकीकरण (अमाल्गामेशन)
Answer :
Word Count : 228
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एकीकरण (अमाल्गामेशन) का अर्थ दो या दो से अधिक कंपनियों का आपस में मिलकर एक नई कंपनी का गठन करना या एक कंपनी का दूसरी कंपनी में विलय हो जाना है। कॉर्पोरेट लेखांकन के दृष्टिकोण से यह एक महत्वपूर्ण प्रक्रिया है, क्योंकि इसमें परिसंपत्तियों, देनदारियों तथा अंशधारकों के हितों का उचित मूल्यांकन और समायोजन किया जाता है। कंपनी अधिनियम के अंतर्गत एकीकरण प्रायः दो
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