FACA PPT[1].pptx amalgamation of partner

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1. AMALGAMATION OF PARTNERSHIP FIRMS

2. MEANING OF AMALGAMTION OF PARTNERSHIP FIRMS In India, the term ‘amalgamation’ is used to describe a merger. It usually entails two similar-sized and-status enterprises joining forces. Amalgamation of firms means a closure of two or more business firms and starting of one new partnership firm. It means two or more firms doing similar business close their respective business and start a business under the name and style of new firm.

3. OBJECTIVES OF AMALGAMATION ECONOMIES OF SCALE ACCESS TO CAPITAL DIVER- SIFICATION ENHANCED MARKET PRESENCE SYNERGY

4. REAL LIFE EXAMPLES OF AMALGAMATION OF PARTNERSHIP FIRMS.

5. PRICE WATERHOUSE & CO.

6. ADD CLIP Formed in 1998 from a merger between Price Waterhouse and Coopers & Lybrand, PwC has a history in client services that dates back to the nineteenth century. Both accounting firms originated in London during the mid-1800s. Today, PwC serves 26 industries.  As part of a branding effort, the company's trading name was shortened to PwC in September 2010.

7. DELOITTE

8. ADD CLIP In 1989, Deloitte Haskins & Sells merged with Touche Ross in the US to form Deloitte & Touche. The merged firm was led jointly by J. Michael Cook and Edward A. Kangas. While they are known in the global marketplace by their brand name, "Deloitte”, their legal entity name - Deloitte Touche Tohmatsu - owes its existence to three leaders in our profession who, from the beginning of other professional careers, recognized the importance of a worldwide practice.

9. DISNEY AND PIXAR

10. THANK YOU ! GROUP: 7 ROLL: 1073- 1084