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𝗧𝗵𝗲𝘀𝗲 𝗰𝗹𝗶𝗽𝘀 𝗮𝗿𝗲 𝗳𝗿𝗼𝗺 𝗦𝘂𝗱𝗮𝗿𝘀𝗵𝗮𝗻 𝗦𝗶𝗿’𝘀 𝟱𝟬-𝗵𝗼𝘂𝗿 𝗖𝗮𝗽𝘀𝘂𝗹𝗲 𝗖𝗼𝘂𝗿𝘀𝗲 𝗳𝗼𝗿 𝗖𝗔 𝗙𝗶𝗻𝗮𝗹 𝗙𝗶𝗻𝗮𝗻𝗰𝗶𝗮𝗹 𝗥𝗲𝗽𝗼𝗿𝘁𝗶𝗻𝗴. 𝗜𝗳 𝘆𝗼𝘂 𝘄𝗮𝗻𝘁 𝘀𝘁𝗿𝘂𝗰𝘁𝘂𝗿𝗲𝗱 𝗽𝗿𝗲𝗽𝗮𝗿𝗮𝘁𝗶𝗼𝗻 𝗳𝗼𝗿 𝘁𝗵𝗲 𝗰𝗼𝗺𝗽𝗹𝗲𝘁𝗲 𝟱𝟬-𝗵𝗼𝘂𝗿 𝗖𝗮𝗽𝘀𝘂𝗹𝗲 𝗼𝗿 𝘁𝗵𝗲 𝟯𝟳𝟬+ 𝗵𝗼𝘂𝗿 𝗥𝗲𝗴𝘂𝗹𝗮𝗿 𝗖𝗼𝘂𝗿𝘀𝗲, 𝗰𝗵𝗲𝗰𝗸 𝘁𝗵𝗲 𝗹𝗶𝗻𝗸. https://www.sudarshanagrawalclasses.c... A reverse acquisition occurs when the entity that issues shares (legal acquirer) is accounted for as the acquiree, and the entity whose equity interests are acquired (legal acquiree) is the acquirer for accounting purposes. 👉 In simple terms: The smaller or unlisted company becomes the accounting acquirer, while the larger or listed company (which legally issues shares) becomes the accounting acquiree. Concepts with in depth clarity📝 At Sudarshan Agrawal Classes (SAGC), we don’t just prepare you to clear the CA | CMA Exam — we prepare you to excel in your career. Here’s why we stand out: ✔ Think & participate actively ✔ Develop concepts that last a lifetime ✔ No boring lectures—understanding is our priority ✔ Step-by-step learning with relatable examples With 30 years of teaching expertise, Sudarshan Sir has mentored countless CA & CMA professionals. Now it is YOUR turn to succeed! Don’t settle for less. Invest in your future today! Click the link in bio to start your journey! #IndAS103 #businesscombination #FirstTimeAdoption #CAFinalFR #CAFinal2025 #FinancialReporting #CAFinalRevision #IndASMadeEasy #CAFinalPreparation #ICAI #CAStudent #AccountingStandards #IndAS #CharteredAccountant