The course will be presented by Shadjiah Mooniaruch, Senior-Manager – Audit & Assurance, Deloitte

The session is about deep-diving into the main accounting principles applicable to mergers & acquisitions (M&A) operations under Lux GAAP and IFRS. After attending this course, participant will be able to:

• Understand the key aspects to which attention should be paid while carrying out M&A (incl. de-merger) in accounting perspectives;
• Make the distinction between an asset acquisition and a business combination in an M&A operations (especially in Real Estate sector);
• Understand the accounting requirements on goodwill / badwill under IFRS and Lux GAAP;
• Understand the key steps in performing M&A accounting (incl. de-merger);
• Understand the disclosures requirements following an M&A operations.

A presentation of the most recent normative updates is included in the sessions. The training includes also illustrative examples and cases to support the normative requirements.