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Advent of IND-AS 103 and Its impact on Mergers and Acquisitions: A Case Analysis
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Author(s): Deepak Tandon (International Management Institute, Delhi, India), Naliniprava Tripathy (Indian Institute of Management, Shillong, India)and Neelam Tandon (Jagannath International Management School, India)
Copyright: 2020
Pages: 23
Source title:
Civic Engagement Frameworks and Strategic Leadership Practices for Organization Development
Source Author(s)/Editor(s): Susheel Chhabra (Periyar Management and Computer College, India)and Muneesh Kumar (Maharaja Agrasen Institute of Technology (MAIT), Delhi, India)
DOI: 10.4018/978-1-7998-2372-8.ch012
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Abstract
In the business growth models in the corporate scenario, mergers and acquisitions is the key buzzword. Entrepreneurs with a paucity of cash balance and various motives for their poor performance are key targets of mergers. Consolidation of the market share at times leading to competitive advantage with inorganic opportunities to growth seems to be the pace of the era. When it comes to financial consolidation, balance sheet analysis plays a complicated role. In order to improve reliability, relevance in business combinations, IND-AS103 plays a vital role. IND-AS is applicable to the companies with a net worth of Rs 250 Crs, otherwise companies GAAP is applicable. An attempt has been made by the authors through the Idea and Vodafone merger explaining the recognition of identifiable assets, liabilities assumed, and the NCI (non-controlling interest) as per the guidelines of IND-AS103. Through a case, the authors have emphasized the recognition of goodwill acquired in the entrepreneurial enterprise derived from the bargain price.
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