Financial Reporting of Business Combinations: Ind AS, IFRS & US GAAP
Business combinations represent one of the most complex and impactful areas of financial reporting. Whether through mergers, acquisitions, or consolidations, these transactions fundamentally reshape how entities present their financial position. In India, such reporting falls under Ind AS 103 – Business Combinations, aligned broadly with IFRS 3 and US GAAP ASC 805, which all mandate…
Read article Tax Reliefs and Benefits in Case of Amalgamation in India
Amalgamation represents one of the most tax-efficient corporate restructuring mechanisms available under Indian tax law, offering substantial reliefs and benefits to all parties involved in the transaction. The Income Tax Act, 1961 provides a comprehensive framework of tax incentives designed to facilitate genuine business consolidation while preventing abuse of these provisions Tax Reliefs and Benefits…
Read article Tax and Accounting Considerations in Mergers, Acquisitions, and Restructuring
Mergers, acquisitions, and restructuring (MAR) transactions are powerful drivers for growth, market expansion, and operational efficiency in the banking and corporate world. However, these strategic moves demand meticulous attention to tax and accounting considerations, as regulatory complexities can make or break deal value and post-transaction success. Key Tax Considerations in MAR Transactions Common Tax Structuring…
Read article Negotiations in Business Deals: Balancing Payment and Legal Considerations
In any business transaction, negotiations set the stage for success. While strategy, valuation, and trust play their parts, two elements often determine the long-term viability of a deal: payment terms and legal safeguards. Getting these right helps protect interests, minimize risks, and ensure smooth execution. Payment Considerations in Negotiations 1. Structuring Payments Parties must agree…
Read article Deal Structuring and Financial Strategies
Introduction In today’s dynamic business environment, mergers, acquisitions, joint ventures, and divestitures are more than transactional events—they are strategic moves that redefine growth trajectories, market positioning, and long-term sustainability. At the heart of every successful transaction lies deal structuring, supported by carefully designed financial strategies. Together, they determine not just whether a deal closes, but…
Demergers: Corporate Restructuring for Focused Growth and Value Creation
In the evolving landscape of corporate strategy, demergers have become a key restructuring tool for companies aiming to streamline operations, focus on core businesses, and unlock shareholder value. A demerger involves splitting a company into two or more independent entities, allowing each to pursue distinct strategic goals with greater operational autonomy. What is a Demerger?…
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