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 accounting standards are Financial Reporting Standard 6, Acquisitions and Mergers, and International Accounting Standard 22, Business Combinations.

Accounting dictionary. 2014.

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  • Amalgamation — Amalgamation, meaning to combine or unite into one form, has several uses:* Amalgamation (mining), the process of separation of precious metals from ore. * Amalgamation (history), a now largely archaic term for the interbreeding of people of… …   Wikipedia

  • amalgamation — [ amalgamasjɔ̃ ] n. f. • 1620; de amalgamer ♦ Opération métallurgique consistant à combiner le mercure avec un autre métal, ou à extraire l or et l argent de certains minerais au moyen du mercure. ● amalgamation nom féminin Action d amalgamer… …   Encyclopédie Universelle

  • amalgamation — a‧mal‧ga‧ma‧tion [əˌmælgəˈmeɪʆn] noun [countable, uncountable] when two or more organizations amalgamate, often in order to increase profits by cutting costs: • the amalgamation of the regional sales operations into one national salesforce •… …   Financial and business terms

  • Amalgamation — A*mal ga*ma tion, n. [Cf. F. amalgamation.] 1. The act or operation of compounding mercury with another metal; applied particularly to the process of separating gold and silver from their ores by mixing them with mercury. Ure. [1913 Webster] 2.… …   The Collaborative International Dictionary of English

  • Amalgamation — ist der Vorgang der Bildung von Amalgamen (s.d.). Er dient, im großen Maßstabe ausgeführt, zur Gewinnung von Edelmetallen aus ihren Erzen, s. Gold und Silber …   Lexikon der gesamten Technik

  • Amalgamation — Amalgamation, Amalgamieren, jede Vereinigung eines Metalls mit Quecksilber (s. Amalgam); dann der metallurgische Prozeß, durch welchen das Gold und Silber aus seinen Erzen mittels des Quecksilbers gewonnen wird …   Kleines Konversations-Lexikon

  • amalgamation — index association (alliance), building (business of assembling), cartel, centralization, coalescence, coalition, combination …   Law dictionary

  • amalgamation — (n.) 1610s, noun of action from archaic amalgam (v.) to alloy with mercury (see AMALGAMATE (Cf. amalgamate)). Figurative, non chemical sense of a combining into one uniform whole is attested from 1775 …   Etymology dictionary

  • amalgamation — *consolidation, merger …   New Dictionary of Synonyms

  • amalgamation — [ə mal΄gə mā′shən] n. 1. an amalgamating or being amalgamated 2. the result of amalgamating; mixture, blend, merger, etc. 3. Metallurgy the extraction of a precious metal from its ore by alloying it with mercury …   English World dictionary

  • amalgamation — UK [əˌmælɡəˈmeɪʃ(ə)n] / US noun [countable/uncountable] Word forms amalgamation : singular amalgamation plural amalgamations 1) a process in which two organizations join and make one large one the amalgamation of Setco with Bertrand s 2) a… …   English dictionary

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