• Explain the meaning, types, economics and limitations of merger/amalgamation/acquistion/takeover
• Describe and illustrate how to determine the firm’s value, financing techniques in merger and the evaluation of merger as a capital budgeting decision
• Understand the relevent tax provisions applicable to mergers and demergers
• Describe the legal and procedural aspects of mergers/amalgmation
• Examine the SEBI Substantial Acquisition of Shares and Takeover Code
• Discuss and illustrate financial restructuring
• Analyse demerger/divestiture
