Perplexity AI  extends beyond web search by allowing users to upload and analyse files  directly within its chat interface. The feature transforms Perplexity from a retrieval assistant into a document-understanding system capable of summarising, cross-referencing, and citing content from PDFs, spreadsheets, and text files. Underlying this capability is a hybrid architecture combining neural retrieval , language modelling , and citation grounding , which allows the assistant t

ChatGPT’s ability to read and interpret spreadsheets  has evolved into one of its most practical and widely used features. What started as a limited text extraction tool has become a fully integrated data analysis assistant capable of summarizing tables, creating charts, and generating formulas directly from uploaded files. Under the hood, this feature uses the GPT-4o and GPT-5 models  — both designed to process structured data with contextual reasoning, statistical awareness

When an investor moves from joint control  (joint venture) to control  (subsidiary), the transaction triggers a business combination achieved in stages , also known as a step acquisition . This requires remeasuring the previously held interest (PHI)  to fair value  and recognizing goodwill or a bargain gain  at the date control is obtained. Both IFRS 3 (Business Combinations)  and US GAAP (ASC 805)  prescribe similar mechanics, but they differ in NCI measurement , OCI recycli