i have really found this forum helpful, i’m not clear on the requirement to base my project on recent organisational activity or processes rather than historical events. i want to do topic 19 and i’m intending to submit in November 2018, however the merger started in 2015 and the completed in mid 2016. Both companies reported separate financial statements for 2015. i have a good information of both pre-acquisition and post acquisition for both companies but before i proceed i want to know if this meets the recent activity.