Answer / dilip kumar

As per Accounting Standard-14 of Amalgamation,For
Accounting purpose,there is no difference between
amalgamation,Acquisition and Take over. But as per
stratagic management there is basic bifferences between
Acquisition and Take over;
1)Acquisitions show friendly acquisition of target company,
while Take-overs Show hostile acquisition of target company.
2)In Acquisition,Target company merged with purchasing
company through its own decision,while in Take over target
company take necessary steps for avoiding take-over.
3)Example:-
Acquisition- acquisition of cement business of Aditya Birla
group by Larsen & Toubro co.
Takeover-Take over by India Cement

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