Accounting Research paper on Mergers and Acqisitions

Title: Research paper on Accounting methods of Mergers and Acquisitions 

Start with explaining the objective of writing the paper :
Objective of this research paper is to discuss the importance of methods of accounting for mergers.Changes made to accounting methods over a period. Current methods of accounting as per IFRS standards.Are existing methods of accounting based on accounting theory or accounting practice? Are there any issues with existing practice and what are our suggestions?  

Conclusion should tie back to objective.

References:

1) https://riker.com/publications/fasb-ends-pooling-of-interests-in-accounting-for-mergers-and-acquisitions/

2) IFRS- 3 standard on mergers and Acquisitions

Note : No plagarism