Accounting for Business Combination and Restructuring

12 topics

1. Introduction
2. Accounting for Business Combination (Basic Level) with Simple Examples
3. Absorptions, Amalgamations, External Reconstruction
4. Detailed Discussion on Business Combination
5. A Business Combination Achieved in Stages
6. Reverse Acquisition
7. Purchase of Shares from/Sale to Non-controlling Interest not Resulting in Loss of Control of the Acquirer
8. Sale of Holding Resulting in Loss of Control of the Acquirer over the Acquiree
9. Business Combination under Common Control (Appendix C of Ind AS 103)
10. Disclosures
11. Difference between Ind AS 103 and AS 14
12. Internal Reconstruction (Capital Reduction)