- NF consolidation (French GAAP) - French GAAP consolidation
- IFRS consolidation - Accounting production: How to produce IFRS consolidated financial statements
- Financial statements and appendices - Balance sheet, income statement, cash flow statement, statement of changes in equity, ICOs, appendices
- Corporate taxation and associated risks - Basics of corporate taxation and associated risks
- Consolidation scope - Consolidation scope - First-time consolidation - Goodwill - Minority interests
- Regroupement d'entreprises - Business combinations
- Mergers & Acquisitions Transaction - Master the implementation of acquisition/disposal processes (letter of intent, due diligence, acquisition and dataroom audits, binding offer, negotiation, closing) - Understand the transaction environment: negotiation, financial and regulatory environment
Mastering a complex environment
Target audience
- Consolideurs
- Experts comptables, Commissaires aux comptes
- Membres du département juridique
- Responsables financiers, consolidation et comptables
2 day
Merger training
Prerequisites
No previous knowledge required.
Objectives
◗ Analyzing a merger agreement
◗ Identify legal, tax and accounting issues (company and consolidated financial statements)
◗ Accounting for transactions within the consolidated scope and asset transfers between the Group's various Business Units
Training program
◗ General fusion mechanisms
- Vertical and horizontal mergers
- Typology and consequences of mergers and similar operations
- Merger stages
- Parity, exchange value, real value
- Merger premium, contribution value
- Determination of loss or gain
- Special case of TUP (Transmission Universelle de Patrimoine): specific accounting
and tax specificities
✔ ASSESS | Quiz to validate knowledge acquisition
✔ APPLY | Case study: determination of a parity - Calculation of a balancing payment - Issuance of shares - Determination of the mali and its allocation - Recognition of the share price.
Issuance of shares - Determination of the loss and its allocation - Accounting
of a TUP
◗ Legal aspects of the merger
- Merger or contribution agreement
- Merger timetable and effective dates
- Role of external auditors
✔ COMPRENDRE | Illustration : Convocation à une AGE
✔ EVALUATE | Quiz to validate knowledge acquisition
◗ Tax aspects of the merger
- Common law regime: when and how to apply it?
- Special cases: provisions, losses, special reserve for long-term capital gains
- Tax value tracking statement and capital gains tracking register
✔ UNDERSTANDING | Experience sharing and group discussion in plenary session
✔ EVALUATE | Quiz to validate knowledge acquisition
◗ Accounting treatment of mergers in France (statutory accounts)
- Parity and balancing payment
- Assets and liabilities taken over
- Accounting treatment of goodwill and badwill
- Treatment of goodwill
✔ UNDERSTANDING | Detailed writing examples at each stage
✔ EVALUATE | Quiz to validate knowledge acquisition
◗ Consolidation impacts
- Transferring consolidation entries
- Treatment of intercos
- Goodwill treatment
✔ APPLIQUER | Case studies: merger between sister companies - Merger of acquisition
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.
Note: the term "merger" here covers not only mergers per se, but also mergers of assets and liabilities and partial contributions of assets.
Teaching and assessment methods
Before : self-assessment quiz
During the session: each point covered is accompanied by practical examples and published financial statements. Practical case studies (including accounting diagrams), interactive quizzes and discussions during the session ensure that knowledge is acquired.
Afterwards: documentation. The trainer is available to answer any questions relating to the training.
General training | FinHarmony Conseil & Formation
See our full training catalog.
Price
2250€ EXCL. TAX
Testimonials
merger training
merger training
merger training
Jonathan C.
Company
Training