Greentick Dialogues - Accounting Considerations Surrounding M&A Transactions!

Episode Duration:

60 Minutes

Episode Background:

As per Investopedia, the term mergers and acquisitions (M&A) refers to the consolidation of companies or their major business assets through financial transactions between companies. M&A activities are driven by objectives like expanding market presence, achieving economies of scale, accessing new technologies, or enhancing competitiveness. These transactions can be complex, involving negotiations, due diligence, regulatory approvals, accounting considerations and financial analysis, with the potential to reshape industries and create significant value or challenges for the companies involved.

What shall the episode cover?

With an endeavor to add continuous value to our readers and power your accounting practice, India's first Accounting & Ind-AS Platform “Greentick” (https://greentick.taxsutra.com) is back with its thought leadership series titled “Greentick Dialogues” (where renowned accounting & auditing experts share their views/insights on burning accounting issues/controversies). In this context, we bring to you a session on "Accounting Considerations Surrounding M&A Transactions" with Accounting Expert Dr. Anand Banka.

Key Highlights

in this episode, Dr. Banka deep-dived specifically into the accounting considerations surrounding M&A transactions and has thrown light upon the following:

1. Business combination vs. restructuring?
2. Demerger - is it a dividend?
3. Identifying a Common control transaction