What is Amalgamation? Business Combination Methods & Examples
As you can see with the above examples, the difference comes down to the surviving companies. In an amalgamation, a new company is created, and none of the old companies survive. In corporate finance, an amalgamation is the combination of two or more companies into a larger single company. People, most often, confuse amalgamation with concepts like merger and absorption. Accounting Methods Amalgamations are one of several ways existing companies can join forces and create an entirely new company. While the term