A type of merger – similar to a merger – combines the assets and liabilities of both companies as well as the interests of shareholders. All assets of the transferred company become those of the transferred company. In accounting, groupings can also be called consolidations. This type of merger is not only the pooling of assets and liabilities, but also the interests of the shareholders and operations of these companies. In other words, all the assets and liabilities of the transferring company become those of the transferred company. In this case, the activity of the transfer or the company must be continued after the merger. No adjustment is made for the book values. .