Fusion by absorption. A review of key concepts

Abstract:

The research aimed to review the concept of mergers and differentiate the merger form other mechanisms of financial restructuring. Based on a bibliographic review, both the legal aspects in force in Ecuador and the characteristics that make it possible to recommend when a company can be considered suitable to carry out a merger by absorption. The merger of the companies is between legal persons generally the absorbing company is one that has a greater financial capacity than the absorbent or company has in the instant case both belong to the same economic group, this will be reflected in an increase in return you would get separately. The main features of the merger: are that the consideration is not made in cash, but with rights, therefore there is no liquidation of assets of the acquired company, plus there are always creating new shareholder rights for the merged company. A group of shareholders or …

Año de publicación:

2016

Keywords:

Fuente:

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