Price: Rs. 300/-
ABOUT THE BOOK
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Comprehensive Exposition of Philosophy and Genesis of Mergers & Acquisitions.
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Exhaustive Analysis of Governing Laws and Procedural ambience, supported by relevant case laws.
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Critical Analysis of Valuation and Accounting Methods, Economic considerations, Tax treatment of Mergers, Amalgamations, Reverse Mergers, Takeovers.
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Practical Tips and Frequently Asked Questions.
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Specimen Schemes, Orders and Model Resolutions.
PREFACE
TO SECOND EDITION
Since
the publication of the First edition in March 2001, the regulatory
ambience and procedural requirements concerning mergers and acquisitions
witnessed change in terms of amendments in the Companies Act and Takeover
Code. In this backdrop and also in view of mergers and acquisitions being
used as strategies for sustainable growth and competitiveness, it was felt
necessary to bring out second revised edition of the publication.
The
revised edition contains comprehensive exposition of philosophy and
genesis of mergers & acquisitions, exhaustive analysis of governing
laws and procedural ambience, supported by relevant case laws. It contains
critical analysis of valuation and accounting methods, economic
considerations, tax treatment of mergers, amalgamations, reverse mergers,
takeovers. Practical tips, frequently asked questions and specimen
schemes, orders and model resolutions have also been included for the
benefit of the users.
I
wish to place on record my grateful thanks to Dr. K R Chandratre, Company
Secretary in Practice and Past President of the Institute and Shri B P
Dhanuka, Past President of the Institute who helped a great deal in
critically examining the revised manuscript and offering their sagacious
counsel. I also place on record my sincere thanks to Shri Lalit Kumar,
Member of the Institute for thoroughly revising and updating the
manuscript.
I commend the dedicated
efforts put in by Ms. Sonia Baijal, Education Officer in finalising the
manuscript by suitably incorporating various changes under the able
guidance of Shri V K Aggarwal, Senior Director and overall supervision of
Shri N K Jain, Secretary
of the Institute. I
also commend the efforts put in by Dr. S K Dixit, Deputy Director, Shri M
A Joseph, Assistant Director, Shri Purushottam Grover, Education Officer,
Yogindu Khajuria, Assistant Education Officer and Shri Saurabh Karwayun,
Management Trainee for providing valuable inputs and value addition in the
preparation of the this Second Edition of the Handbook.
I
also wish to express my sincere thanks to those authors and experts whose
guidance, co-operation and material were sought in bringing out this
Second Edition.
I am confident that this publication will be found useful by the Company Secretaries, other professionals and corporate executives. I would be personally grateful to the readers/users for offering their constructive suggestions/comments to improve the contents of the Handbook.
Mahesh
Anant Athavale
Dated: October 1, 2004
Place: Pune The Institute of Company Secretaries of India