Merger and Acquisition Accounting Impacts and Processes

This DIXONTECH training provides a comprehensive understanding of mergers and acquisitions (M&A) from an accounting and financial reporting perspective. Participants will explore how to analyze, record, and report M&A transactions, apply IFRS standards, assess financial statement impacts, and manage post-acquisition integration. The course bridges theory and practice, empowering finance professionals to make informed and compliant M&A decisions.

TRAINING TOPICS

•  M&A fundamentals and accounting frameworks
•  Business combinations under IFRS 3
•  Purchase price allocation and goodwill
•  Consolidation techniques and adjustments
•  Impairment testing and fair value analysis
•  Post acquisition integration and reporting

BY THE END OF THIS TRAINING COURSE, DELEGATES WILL BE ABLE TO:

•  Apply IFRS standards to M&A transactions
•  Perform business combination accounting entries
•  Allocate purchase price and calculate goodwill
•  Conduct impairment and fair value assessments
•  Consolidate acquired entities accurately
•  Evaluate the financial impact of M&A
•  Prepare post acquisition financial reports
•  Strengthen M&A compliance and transparency

TRAINING IS TAILORED TO

•  Financial analysts and accountants
•  Corporate finance professionals
•  M&A managers and consultants
•  External and internal auditors
•  Financial controllers and reporting officers
•  Business valuation specialists
•  CFOs and finance directors
•  Investment and due diligence teams

TRAINING METHODOLOGY

This DIXONTECH course integrates international standards, case studies, and hands-on exercises. Participants will analyze real M&A transactions, practice accounting treatments in line with IFRS 3 and IAS 36, and engage in group simulations to enhance technical and analytical skills in acquisition accounting and financial reporting.

DAY 1

OVERVIEW OF MERGERS AND ACQUISITIONS ACCOUNTING

•  Key concepts and definitions in M&A
•  Phases of the M&A transaction process
•  Strategic and financial motivations for mergers
•  Legal and regulatory implications overview
•  Accounting standards governing M&A activities
•  Distinction between merger, acquisition, and consolidation
•  Identifying the acquirer and acquisition date
•  International best practices in M&A accounting

DAY 2

BUSINESS COMBINATIONS AND RECOGNITION PRINCIPLES

•  IFRS 3: Business combinations explained
•  Identifying a business versus asset acquisition
•  Steps for recognizing identifiable assets and liabilities
•  Purchase consideration and measurement principles
•  Contingent consideration and deferred payments
•  Noncontrolling interest recognition options
•  Recognition of goodwill and gain from bargain purchase
•  Recording journal entries for M&A transactions

DAY 3

PURCHASE PRICE ALLOCATION AND FAIR VALUE ADJUSTMENTS

•  Methods of allocating the purchase price
•  Identifying tangible and intangible assets
•  Fair value measurement and valuation techniques
•  Deferred tax implications in M&A transactions
•  Adjusting preacquisition balances and reserves
•  Step acquisitions and partial disposals
•  Accounting for equity interests before control
•  Case study: allocation and goodwill calculation

DAY 4

CONSOLIDATION AND POSTACQUISITION ACCOUNTING

•  Consolidation procedures under IFRS 10
•  Eliminating intragroup transactions and balances
•  Noncontrolling interests and ownership changes
•  Impairment testing of goodwill (IAS 36)
•  Impact on statement of financial position and income
•  Post acquisition adjustments and restatements
•  Reporting under IFRS vs. local GAAP
•  Practical consolidation exercise

DAY 5

REPORTING, DISCLOSURE, AND INTEGRATION PRACTICES

• IFRS 12 disclosure requirements and presentation
• Notes to financial statements after M&A
• Evaluating M&A performance and value creation
• Integration planning and synergy realization
• Managing financial communication post acquisition
• Role of auditors and due diligence reviews
• Case study: analyzing real-world M&A disclosures
• Final workshop: developing an M&A reporting model