Accounting for Mergers, Acquisitions & Consolidations

  • Accounting & Financial Reporting

Introduction

Mergers, acquisitions, and business consolidations are major corporate events that bring not only strategic growth opportunities but also significant accounting complexities. Accurate financial reporting during and after these transactions is critical for legal compliance, investor transparency, and operational integration. This course provides finance professionals with a strong foundation in the accounting principles and practices related to M&A transactions and group consolidations. Participants will explore how to account for business combinations, recognize goodwill and fair value adjustments, prepare consolidated financial statements, and meet relevant reporting standards.

Course Outline

  • Module 1
  • Module 2
  • Module 3
  • Module 4
  • Module 5
  • Course Objectives
  • Target Audience

Mergers & Acquisitions in Accounting

  • Types of mergers, acquisitions, and consolidations.
  • Overview of relevant accounting standards (IFRS 3 / IFRS 10).
  • The acquisition method: key concepts and stages.
  • Identifying the acquirer and acquisition date.
  • Overview of purchase consideration and deal structures.

Acquisition Accounting and Fair Value Adjustments

  • Initial recognition and measurement of identifiable assets and liabilities
  • Determining fair value: approaches and practical considerations
  • Accounting for contingent consideration and transaction costs
  • Recording non-controlling interests (full goodwill vs. partial goodwill methods).

Goodwill, Impairment, and Post-Acquisition Adjustments

  • Recognizing and measuring goodwill.
  • Accounting for bargain purchases (negative goodwill).
  • Post-acquisition transactions: dividends, intercompany balances, and profit transfers.
  • Goodwill impairment testing: frequency, methods, and disclosure.

Preparing Consolidated Financial Statements

  • Preparing consolidated income statements and balance sheets
  • Elimination of intercompany transactions, balances, and unrealized profits
  • Adjustments for subsidiaries, associates, and joint ventures
  • Impact of changes in ownership interest

Challenges and Solutions in Consolidated Reporting

  • M&A-related disclosures in financial statements.
  • Handling complex structures: multi-tier subsidiaries and cross-holdings.
  • Transitioning from standalone to group reporting.
  • Common errors in consolidation and how to avoid them.

By the end of this course, participants will be able to:

  • Explore the key accounting requirements for mergers, acquisitions, and group consolidations.
  • Apply the acquisition method for business combinations under relevant financial standards.
  • Account for goodwill, non-controlling interests, and fair value adjustments.
  • Prepare consolidated financial statements, including eliminations and adjustments.
  • Recognize post-acquisition accounting impacts and common reporting challenges.

This course is ideal for

  • Financial Accountants.
  • Accounting Managers.
  • Finance Controllers.
  • Internal Auditors.
  • M&A Analysts.
  • Finance Team Members.
  • Senior Finance Staff.
  • External Auditors.

Course Schedule & Fees

  • Kuala Lumpur
  • Singapore
  • Amsterdam
  • Online
  • Course Fees

This course will take place in Kuala Lumpur on the following dates:

05/05/202519/05/202502/06/202516/06/2025
30/06/202514/07/202528/07/202511/08/2025
25/08/202508/09/202522/09/202506/10/2025
27/10/202510/11/202524/11/202508/12/2025
22/12/202505/01/202619/01/202602/02/2026

This course will take place in Singapore on the following dates:

26/05/202516/06/202507/07/202528/07/2025
18/08/202508/09/202529/09/202520/10/2025
10/11/202501/12/202522/12/202512/01/2026
02/02/202623/02/2026

This course will take place in Amsterdam on the following dates:

12/05/202502/06/202523/06/202514/07/2025
04/08/202525/08/202515/09/202506/10/2025
27/10/202517/11/202508/12/202529/12/2025
19/01/202619/01/2026

This course will take place Online the following dates:

13/05/202510/06/202508/07/202505/08/2025
02/09/202530/09/202528/10/202525/11/2025
23/12/202520/01/202617/02/2026

Kuala LumpurSingaporeAmsterdamOnline
USD$ 3,580USD$ 5,600USD$ 5,600USD$ 1,920

Register Now
Download Brochure
Course Enquiry
Request In House Proposal
Training Evaluation Form
  • Register Now
  • Download Brochure
  • Course Enquiry
  • Request In House Proposal
  • Training Evaluation Form

    Select a Location

    Select Date

    Salutation

    First Name

    Last Name

    Job Title

    Company Name

    E-mail Address

    Phone Number

    Country

    Invoice to

    Add More Participants?

    Participant Name 1

    Job Title

    Add More Participants?

    Participant Name 2

    Job Title

    Add More Participants?

    Participant Name 3

    Job Title

    Add More Participants?

    Participant Name 4

    Job Title

    Add More Participants?

    Participant Name 5

    Job Title

    Add More Participants?

    Participant Name 6

    Job Title

    Add More Participants?

    Participant Name 7

    Job Title

    Add More Participants?

    Participant Name 8

    Job Title

    Add More Participants?

    Participant Name 9

    Job Title

    Add More Participants?

    Participant Name 1

    Job Title

    Please enter your email address below to send you the brochure.
    Training Experience:
    Trainer:
    Logistics:
    Recommendation:
    Recommendation:
    Register Now

      Select a Location

      Select Date

      Salutation

      First Name

      Last Name

      Job Title

      Company Name

      E-mail Address

      Phone Number

      Country

      Invoice to

      Add More Participants?

      Participant Name 1

      Job Title

      Add More Participants?

      Participant Name 2

      Job Title

      Add More Participants?

      Participant Name 3

      Job Title

      Add More Participants?

      Participant Name 4

      Job Title

      Add More Participants?

      Participant Name 5

      Job Title

      Add More Participants?

      Participant Name 6

      Job Title

      Add More Participants?

      Participant Name 7

      Job Title

      Add More Participants?

      Participant Name 8

      Job Title

      Add More Participants?

      Participant Name 9

      Job Title

      Add More Participants?

      Participant Name 1

      Job Title

      Download Brochure

      Please enter your email address below to send you the brochure.

      Course Enquiry

      Request In House Proposal

      Training Evaluation Form

      Training Experience:
      Trainer:
      Logistics:
      Recommendation:
      Recommendation:

      Course Info
      • Duration: One week
      • Available: Classroom/Online
      Training Locations
      • Kuala Lumpur
      • Singapore
      • Amsterdam
      • Online
      Related Courses

      PITC TRAINING aims to equips private and public workforce with quality training programs designed for real-world success. Covering Leadership, Management, Finance, HR, AI, Project Management, Customer Services, and more, we help organizations upskill their teams and stay ahead in a rapidly evolving market.

      Contact Us

      Quick Links

      Social Networks

      Linkedin Instagram

      location

      Copyright ©2025 Premier International Training Centre | All Right Reserved. 

      Registered and Accredited By