amalgamation

amalgamation The combination of two or more companies. The combination may be effected by one company acquiring others, by the merging of two or more companies, or by existing companies being dissolved and a new company formed to take over the combined business. The relevant rules are set out in the Financial Reporting Standard Applicable in the UK and Republic of Ireland and International Financial Reporting Standard 3, Business Combinations. See alsoacquisition accounting; merger accounting.

• non-adopter
• non-assented stock
• non-business days
• non-contributory pension
• non-cumulative preference share
• non-cumulative quantity discount
• non-domiciled
• non-durables
• non-equity share
• non-executive director
• non-marketable securities
• non-monetary advantages and disadvantages
• non-negotiable instruments
• non-participating preference share
• non-personal communication channel
• non-price competition
• non-probability sampling
• non-production overhead costs
• nonprofit marketing
• nonprofit organization
• non-qualifying policy
• non-resident
• non-revolving bank facility
• non-sampling errors
• non-statutory accounts