Business Combinations (Fast Track) - Prof. Dipesh Majithia (English) for May 21, Nov 21
CA | CA FINAL FAST TRACK
Expire On: 30 Nov 2021
Welcome to the Chapter 3 of Financial Reporting - Business Combinations - Prof. Dipesh Majithia (English). This is applicable for May/Nov 21 exams and onwards. This chapter covers Meaning of business, Meaning of business combination, Types of business combination, Investment in equity of another entity, Basis of 103 and 110, Methods of accounting, Exclusions plus question 1, Things to study, Acquisition method concept, Identification of acquirer, Date of acquisition, Net assets takenover, Differed tax, Required rights, Indemnification of assets plus question 3, Measurement period, Purchase Consideration concept, FV of assets given up & question 5, Contingent Consideration, Deferred consideration, Share based payments awards, Separate Transaction Cost, Goodwill or gain on bargain purchase, Accounting in the books of acquirer, Reverse Acquisition concept 1, Reverse acquisition concept 2, Common control concept, Spin off concept, and its Questions.