Mergers and acquisitions: Understanding the accounting implications of business combinations

This webinar provides a clear introduction to the accounting implications of business combinations. It explores what qualifies as a business combination and covers key concepts such as the purchase method and merger method of accounting. Attendees will gain an understanding of group reconstructions and how to approach common challenges in preparing group accounts, including recognition, measurement, and consolidation adjustments, ensuring a well-rounded grasp of the financial reporting impact of mergers and acquisitions.

This webinar provides one-hour of CPD and offers insights and updates from a leading industry-expert speaker. 

Delegates places are interchangeable with colleagues from the same organisation.

Content

• An overview of what constitutes a business combination

• Dealing with the purchase method of accounting

• An overview of group reconstructions

• Handling the merger method of accounting

• Common issues in group accounts

Presenter

Steve Collings Audit and Technical Partner at Leavitt Walmsley Associates Limited

Steve Collings, FMAAT FCCA is the audit and technical partner at Leavitt Walmsley Associates Ltd where Steve trained and qualified. Steve became a member of the Association of Accounting Technicians in 2001 and qualified as a Chartered Certified Accountant in 2005. In 2010 Steve became a Fellow of the Association of Chartered Certified Accountants.