Advanced Accounting:02 – Purchase Method vs Pooling Method

This course is for you to understand the two methods viz Purchase method and pooling method to account for business combinations like merger.

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Purchase Method vs Pooling method of Accounting:

This course is for you to understand the two methods viz Purchase method and pooling method to account for business combinations like merger. We shall understand the computation using both these methods and also learn the major differences between the two.

The following has been included in the training:

• Business Combinations
• Standards dealing with Business Combinations- Both Indian and Global (Ind AS 103 and IFRS 3)
• Changes as compared to existing Indian GAAP
• Steps to identify and account for business combinations
• Methods to account for Business Combinations
• Purchase method
• Pooing of interest or merger method
• Differences between both methods

Target Customers:

• Accountants
• Tax consultants
• Investment bankers
• Students

Pre-Requisites:

• Basic knowledge of mergers and acquisitions
• Foundation knowledge of Accounting terms

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