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merger of companies

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(Querist)
01 July 2009 Please tell me the date on which the accounting entries regarding merger be passed in the books of transferor and transferree company?
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CA. B.SRINIVASULU

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CA. B.SRINIVASULU (Expert)
01 July 2009 On the day the merger is approved by courts.
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CA Nitin Wadhwani

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CA Nitin Wadhwani (Expert)
02 July 2009 In my opinion, the appointed day since approval is only a procdural concept.
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