Accounting for 50-50 partnerships

Where can I read more of case studies involving accounting for 50-50 partnerships e.g Mergers&Acquisitions acquiring not more than 50% of the target?

We are creating a shell that will buy 50% of a company and have challenges around accounting & reporting for the shell post merger.

A similar case study to us is the HJ Heinz "newly formed' company the investments of 3G Capital and Warren Buffet's Berkshire.

 

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