Course description
This live broadcast session will guide you through the key financial issues when dealing with a business combination or restructuring involving acquisitions, disposals and perhaps the creation of new corporate entities. Although most deal teams will usually include accountancy professionals, this interactive session is designed to help you fully understand the issues and better communicate with the financial professionals and your client.
Join the highly experienced and popular presenter David Potts in our virtual classroom as he discusses topics including what creates a ‘group’ (the accounting definitions of a parent, subsidiary, associate and joint ventures), valuing the price paid and how this is reported by the purchaser, valuing the assets acquired, pre and post acquisition profits, trading between group companies, investments in overseas operations, and all the latest issues.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
This live broadcast session is designed to guide you through the intricacies of all the key financial issues that can arise when dealing with a business combination or restructuring involving acquisitions, disposals and perhaps the creation of new corporate entities.
Although most deal teams will usually include accountancy professionals who will take the lead on such issues, this session is designed to help you understand fully the accounting issues and be able to better communicate and co-operate with the financial professionals and your client.
What You Will Learn
This interactive live session will cover the following:
- What creates a ‘group’ - the accounting definitions of a parent, subsidiary, associate and joint ventures, including:
- Summary of the subsequent accounting impact of each
- Special purpose entities and what is meant and achieved by off balance sheet arrangements
- Valuing the price paid and how this is reported by the purchaser
- What is the fair value of the consideration
- Key issues with contingent, deferred payments and earn out agreements
- Valuing the assets acquired
- What are the separable assets and the issue around intangible assets and goodwill
- Valuation of assets and liabilities acquired and the impact post purchase - impairment expenses for example
- Pre and post acquisition profits
- Calculation of distributable profits and payment of dividends
- Presentation issues in group accounts
- Trading between group companies
- Transfers of assets and other resources - what is the issue with transfer pricing
- Treatment of inter-company loans and dividend payments
- Investments in overseas operations
- Accounting impact of foreign exchange gains and losses
- Hedge accounting - how it works and what are the benefits
- Latest issues
Expenses
MBL Seminars Limited
MBL is a leading learning and development provider for professional service firms. Over the past 18 years, more than 198,000 people across 23,000 different organisations spanning 81 countries, have chosen us to deliver their training. With over 800 expert speakers...