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Thought leadership:

The Standard Stance - An expert insight into key accounting matters

30 August 2023

The Accounting Advisory Services (AAS) team at BDO India is pleased to introduce, 'THE STANDARD STANCE' - An expert insight into key accounting matters. Each monthly issue of the publication will spotlight and discuss a key accounting matter noteworthy for organisations to stay ahead in their business journeys.

The inaugural issue of THE STANDARD STANCE 
10 ACCOUNTING CONSIDERATIONS THAT COULD SURPRISE YOU WHEN ACQUIRING A COMPANY

delves into the complexities surrounding Mergers & Acquisitions (M&A).

While M&A transactions may not always prioritise financial reporting, they certainly usher in a plethora of accounting challenges. It is thus crucial for executives involved in M&A activities to have a thorough grasp of the accounting elements. Waiting until the deal is closed or the year-end could often lead to unexpected surprises for the management and investors alike.

Each of the ten accounting considerations spotlighted in this publication demands further in-depth exploration in accordance with Ind AS 103 Business Combinations and other relevant accounting standards.