Acquire the fundamentals
Target audience
0.5 day
Virtual Classroom
Distance learning - Simplified mergers and spin-offs
Prerequisites
Prerequisites: no prior knowledge required.
Materials: training materials and the link to the virtual classroom are provided the day before the course.
Objectives
◗ Identify the types of mergers and their consequences
◗ Accounting for the impact of intra-group mergers, at the absorbed and absorbing companies
◗ Don't forget anything in the process of merging intra-group entities in the parent company financial statements, as well as in the consolidated financial statements.
Training program
◗ Identify the context of the merger
- Vertical and horizontal mergers
- Typology of mergers and similar operations and their consequences
✔ UNDERSTANDING | Illustration of different scenarios
◗ Implementing horizontal mergers
- Stages
- Parity, exchange value, real value
- Merger premium, contribution value
✔ EVALUATE | Quiz to validate knowledge acquisition
◗ Record the transaction in the accounts of the absorbing and absorbed companies
- Shareholders' equity and balance
- Share capital and merger premium
- Contributions
- Transaction costs (share issue costs)
- Bonus or loss
- Replenishment of reserves
✔ EVALUATE | Quiz to validate knowledge acquisition
◗ Identify legal and tax points of attention
- Calendar of events
- Treaty
- Tax regimes
- Registration duties
✔ UNDERSTANDING | Feedback in plenary session
Teaching and assessment methods
◗ Distance learning:
- Three visuals: video presenter, presentation, virtual flip chart
- Interactive quizzes
- 6 participants maximum
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 you have acquired the knowledge you need.
Afterwards: the trainer is available at the end of the course to answer any questions relating to the training.
See our full training catalog.
Price
740 EXCLUDING VAT
Testimonials
Distance learning - Simplified mergers and spin-offs
Distance learning - Simplified mergers and spin-offs
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