Improvement
Target audience
- Consolideurs
- Contrôleurs de gestion
- Experts comptables, Commissaires aux comptes
- Membres du département communication financière
- Responsables financiers, consolidation et comptables
0.5 day
Virtual Classroom
Online consolidation training
Prerequisites
No prior knowledge is required
Objectives
◗ Determine the accounting implications of an M&A transaction.
◗ Identify the main challenges related to presentation and promotion.
◗ Analyze the impact on the group's key financial indicators.
Training program
◗ Background and challenges
– Reminder: The impact of consolidation methods on the balance sheet and consolidated income statement based on the level of control exercised
– M&A Organization and Deal Structuring
✔ UNDERSTAND | Mapping of consolidation methods under IFRS
✔ APPLY | Case Study: Transitioning from Individual Financial Statements to Consolidated Financial Statements
◗ Determine the impact of a takeover transaction
– Distinguish between a share deal and an asset deal
– Identify the 5 steps of the purchase price allocation (PPA) method
– Measure the fair value of the target
– Identify the components of the purchase price (price paid, earn-out, etc.)
– Evaluate the assets and liabilities assumed
– Calculate and explain goodwill
✔ ASSESS | Quiz: Goodwill or Not Goodwill?
✔ APPLY | Case Study: Calculate partial and full goodwill
✔ ASSESS | Quiz: Post-acquisition impacts on financial indicators
◗ Assess the impacts of changes in scope
– Step Acquisitions
– Consolidated Securities: Changes in Ownership Percentage
– Disposals with or without Loss of Control
✔ UNDERSTAND | Review of Listed Companies’ Financial Statements
✔ APPLY | Case Study: Accounting for the Acquisition of Additional Ownership Interests
◗ Assess the impacts of mergers and stock swaps
– Distinguish between vertical and horizontal mergers
– Determine the merger premium, discount, and bonus
✔ UNDERSTAND | Analysis framework for vertical mergers
◗ Apply IFRS 5: Discontinued Operations or Operations Held for Sale
✔ UNDERSTANDING | Summary table of impacts on financial statements
Why choose this course?
An acquisition, an equity investment, a securities purchase… All of these transactions have an impact on the group’s financial statements (debt, revenue, operating income, free cash flow, goodwill, etc.). This training course helps participants understand and anticipate these impacts and identify where the key challenges lie.
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
Online consolidation training
Online consolidation training
Online consolidation training
Online consolidation training
Jonathan C.
Company
Training