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Accounting for M&A Course

Aims

This module covers the accounting for business combinations under the current standard IFRS 3. As well as reviewing the fundamentals of accounting for business investments such as associate and joint ventures, we will carry out a detailed review of merger accounting and specifically the issues surrounding acquisition accounting of subsidiaries in consolidate accounts in M&A transactions. This will include detailed case studies and calculations using the full goodwill method including analysis of non-controlling interests and pre-existing stakes in acquired companies.

A full analysis of fair value accounting and its impact on post merger accounts will also be carried out, together with a review of current equity analysts’ practices regarding amortisation of acquisition intangibles. We will also cover current rules regarding the accounting treatment of and tax deductibility of the different types of transaction expenses.


Objectives

At the end of the workshop, delegates will understand:

  • the accounting alternatives for the presentation of non-controlling stakes and joint ventures in consolidated accounts
  • the Full Goodwill method and the treatment of non-controlling interests at the target and existing stakes in the target
  • fair value adjustments, the analytical challenges of pre-empting the results of a purchase price allocation exercise and the market’s approach to adjusting for the amortisation of acquisition intangibles

Who should attend?

  • Finance and accounting
  • Fund managers
  • Trainee equity analysts
  • Investment professionals
  • Trainee credit analysts
  • Legal and compliance
  • New entrants
  • HR and training
  • Risk management