Distance learning - Simplified mergers and spin-offs

Prerequisites

No prior knowledge is required

Objectives

◗ Identify the types of mergers and their consequences.

◗ Account for the effects of intra-group mergers at both the acquired and acquiring entities.

◗ Ensure that nothing is overlooked in the process of merging intra-group entities in both the parent company’s financial statements and the consolidated financial statements.

Training program

◗ Identify the context of the merger

– Vertical merger or horizontal merger
– Types of mergers and similar transactions, and their consequences
✔ UNDERSTANDING | Illustrations of different scenarios

◗ Implementing horizontal mergers

– Steps
– Parity, exchange value, real value
– Merger premium, contribution value
✔ ASSESS | Quiz to verify knowledge acquisition

◗ Record the transaction in the accounts of the absorbing and absorbed companies

– Equity and cash adjustment
– Share capital and merger premium
– Contributions
– Transaction costs (securities issuance costs)
– Gain or loss
– Replenishment of reserves
✔ ASSESS | Quiz to verify knowledge acquisition

◗ Identify legal and tax points of attention

– Timeline
– Treaty
– Tax systems
– Registration fees
✔ UNDERSTANDING | Feedback from the plenary session

Why choose this course?

Merging wholly-owned subsidiaries has become easy—it’s no longer a task reserved for specialists. In three hours, this training course presents a simple and robust approach to ensure that nothing is overlooked in the process of merging intra-group entities in both individual and consolidated financial statements.

Teaching and assessment methods

Online training: three visual elements—a video of the facilitator, the presentation, and a virtual whiteboard; interactive quizzes; a maximum of 6 participants.

Before: self-assessment quiz.

During the session: presentation of the main principles, practical implications, examples drawn from recent financial statements. Practical case studies and interactive quizzes ensure that knowledge is acquired.

After: documentary contributions. The trainer is available at the end of the course to answer any questions relating to the training.

Price

740 € EXCL. TAX

Testimonials

Distance learning - Simplified mergers and spin-offs

This course is part of the "Essentials in 3 hours" training module, a condensed course offering complete, fast-track courses. Designed for professionals with busy schedules, it enables them to master key financial skills in record time. In just three hours, participants acquire essential practical and theoretical knowledge, facilitating their day-to-day decision-making. This intensive approach guarantees effective learning, combining theory and practical case studies for optimum understanding of fundamental financial concepts.

Jonathan C.
Company
Training

Generalist trainings

Distance learning - Simplified mergers and spin-offs