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Merger and Acquisition - Accounting Perspective

September 2, 2019[2019] 108 taxmann.com 461 (Article)
With the increase in the global competition, there is also an expectation to increase the top line growth and earnings. To meet this cherished goal of increased earnings, Companies are undertaking challenging endeavours such as mergers or acquisitions which may help them to grow their market share or may help them to access new technologies or know how, etc.
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