Merger training

Prerequisites

No prior knowledge is required

Objectives

◗ Analyze a merger agreement.

◗ Identify legal, tax, and accounting issues (separate and consolidated financial statements).

◗ Record transactions within the scope of consolidation and transfers of assets between the Group’s various business units.

Training program

◗ General fusion mechanisms

– Vertical merger or horizontal merger
– Types of mergers and similar transactions and their consequences
– Steps in a merger
– Parity, exchange value, fair value, merger premium, contribution value
– Determining a loss or gain
– Special Case of the TUP (Universal Transfer of Assets): Accounting and Tax Specifics
✔ EVALUATE | Quiz to Assess Knowledge Acquisition
✔ APPLY | Practical Examples: Determining a Parity – Calculating a Cash Adjustment – Issuing Securities – Determining the Loss and Its Allocation – Accounting for a TUP

◗ Legal aspects of the merger

– Merger or Asset Contribution Agreement
– Merger Timeline and Effective Dates
– Role of External Auditors
✔ UNDERSTAND | Example: Notice of an Extraordinary General Meeting
✔ EVALUATE | Quiz to Assess Knowledge Acquisition

◗ Tax aspects of the merger

– General Rules: When and How to Apply Them?
– Special Cases: Provisions, Deficits, and the Special Reserve for Long-Term Capital Gains
– Tax Value Tracking Statement and Capital Gains Tracking Register
✔ UNDERSTAND | Sharing Experiences and Group Discussion in a Plenary Session
✔ EVALUATE | Quiz to Assess Knowledge Acquisition

◗ Accounting treatment of mergers in France (statutory accounts)

– Equity and cash adjustment
– Assets and liabilities assumed
– Accounting treatment of goodwill and negative goodwill
– Accounting treatment of business goodwill
✔ UNDERSTAND | Detailed journal entry examples for each step
✔ EVALUATE | Quiz to assess knowledge retention

◗ Consolidation impacts

– Posting consolidation entries
– Processing intercompany transactions
– Accounting for goodwill and business combinations
✔ APPLY | Summary case studies: merger between sister companies – acquisition merger

Why choose this course?

Optimizing the scope of consolidation is a strategic challenge for any group, and relies on the use of complex operations: mergers. In order to be able to dialogue with the various specialists involved, it is essential to master the fundamental legal, tax and accounting concepts specific to this type of operation. This two-day training course will provide you with a solid grounding in these operations.

Teaching and assessment methods

Before the training: Submit your expectations via your online portal 15 days before the training begins and complete a self-assessment of your skills.

Teaching Methods: A variety of methods to cater to different learning styles, encourage active participation, and reinforce learning through experimentation and practice.

Educational materials: presentation materials, reference materials (summary sheets, tables, etc.), and other resources available in your account.

During the training: a mix of theoretical concepts and examples drawn from real-life cases. Participants are given the opportunity to engage in role-playing exercises. Numerous practical exercises allow participants to demonstrate their mastery of the skills as the training progresses.

Monitoring and evaluation: attendance sheet and certificate of completion. Immediate and post-training evaluations conducted using the LearnEval platform.

Price

2,250 EXCL. TAX

Testimonials

merger training

Jonathan C.
Company
Training

Generalist trainings

Merger training