Business Combinations
Goodwill & Impairment
Why a company can pay ₹1,000 crore to buy a business worth ₹600 crore on paper — and how accountants decide, every year after, whether that extra ₹400 crore was money well spent.
Consolidation & Non-Controlling Interest
Why a company's own standalone accounts can show a modest business, while its 'consolidated' accounts — the ones investors actually look at — show a much bigger empire, built entirely out of businesses it doesn't fully own.
Associates & Joint Ventures (Equity Method)
Why owning 20% of a company can sometimes mean showing 100% of nothing on your balance sheet — and other times showing a single number that quietly grows every year, even if you never buy another share.
Held for Sale & Discontinued Operations
Why a company that decides to sell off an entire business division has to stop depreciating that division's assets immediately — months before the sale, or even a demerger, actually happens.
Step Acquisitions & Loss of Control
Why a company crossing the exact threshold from 'significant influence' to genuine 'control' over another company can trigger a full revaluation gain on a stake it already owned — years before it bought the shares that actually tipped it over that line.
Contingent Consideration (Earn-outs) in M&A
Why the 'purchase price' a company reports for an acquisition on the day the deal closes might not be the full amount it actually ends up paying — and why that gap can keep moving even years after the acquisition.