The session is an introductory session to help beginners to gain relevant and appropriate knowledge to enable them to follow the deep-dive session on merger accounting under IFRS and Lux GAAP.
This session will cover the following:

• Basic concepts in M&A transactions: consideration paid, earn-out clauses, guarantees, exchange ratio, goodwill / badwill, etc.
• Main differences between Lux GAAP and IFRS for M&A accounting
  requirements.
• Illustrative examples and case of a parent merging with its subsidiary under Lux GAAP and IFRS.