As the world begins to emerge from the COVID-19 pandemic, merger and acquisition (M&A) activity is on the rise.
A significant early step for any business considering an acquisition is to look at the accounting treatment. Companies should be aware of the accounting requirements before the transaction takes place so the implications can be considered as the deal is being negotiated.
In this podcast, Andrea Schriber and Julia LaPointe look at the relevant IFRS Standards, including IFRS 3 Business Combinations, and address three key points that companies should consider in accounting for any acquisition.
- Does the transaction meet the IFRS 3 definition of a business combination?
- What are the key accounting considerations for the transaction?
- What goes on to your balance sheet?
You can also catch up with the other podcasts in our M&A series:
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