LearningCat: Accounting for Mergers and Acquisitions

Understanding the Pooling of Interest Method in Mergers
In the realm of business mergers and acquisitions, accounting techniques significantly influence the presentation of financial situation of merged companies. Among companies, governments, and accountants, one such approach—the Pooling of Interest Method—has drawn controversy. This method provides special insights on how businesses traditionally handled mergers as unions of equals, even if less typical today because […]
Purchase Methods in India from a Cost Accounting Perspective
Any company depends on buying as it immediately affects cost control and profitability. Companies in India adopt different buying techniques based on their size, sector, procurement needs, from a cost accounting perspective, selecting the correct procurement strategy determines whether efficiency can be maintained and unnecessary expenditures may be avoided. This blog addresses the numerous purchasing […]