The course will be presented by Mukhrit Goyal and Nishta Thuposy, Senior Managers, Department of Professional Practice

The course will be given in English.

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 of M&A accounting;
• 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 / gain on bargain purchase under IFRS and Lux GAAP;
• Understand the key steps in performing M&A accounting;
• Understand the disclosures requirements following an M&A operations
• Post merger accounting considerations
• Understanding the concept of common control business acquisitions