The course is structured to cover core technical modules, strategic concepts, and practical exercises to ensure a comprehensive understanding of M&A financial reporting processes:

Module 1: M&A Financial Reporting Frameworks

Introduction to IFRS and other international standards in M&A
Overview of IFRS 3, IAS 36, IFRS 10, and IAS 28
Legal and regulatory considerations in financial disclosures

Module 2: Accounting for Business Combinations

Identifying the acquirer and acquisition date
Recognition and measurement of identifiable assets, liabilities, and non-controlling interests
Calculation and recognition of goodwill or gain from bargain purchase
Consolidation methods and reporting structures

Module 3: Purchase Price Allocation (PPA)

Fair value measurement of assets and liabilities acquired
Valuation techniques for intangible assets and deferred taxes
Accounting for contingent consideration and earn-outs

Module 4: Consolidation and Post-Acquisition Reporting

Preparation of consolidated financial statements
Intercompany eliminations and adjustments
Non-controlling interest accounting
Treatment of step acquisitions and partial disposals

Module 5: Impairment Testing and Goodwill Accounting

Annual impairment reviews in line with IAS 36
Goodwill allocation to cash-generating units (CGUs)
Reporting and disclosure requirements for impairments

Module 6: Disclosures and Compliance in M&A

Required financial statement disclosures under IFRS
Reporting obligations for listed companies
Auditor expectations and documentation

Module 7: Financial Due Diligence and Integration

Aligning financial reporting with strategic M&A goals
Role of finance during the due diligence phase
Managing integration from an accounting perspective

Module 8: Case Studies and Real-Life Scenarios

Review of high-profile mergers and reporting practices
Hands-on group exercises and simulations
Common pitfalls in M&A financial reporting and how to avoid them

By completing this course, participants will not only enhance their technical financial reporting capabilities but also develop a strategic mindset needed to navigate complex corporate transactions effectively.

Financial Reporting for Mergers & Acquisitions Training Course in London

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