The “M&A under US GAAP” training course is a practical program focused on the accounting for business combinations under US GAAP, with consideration of key differences compared to IFRS.
Participants will learn the principles of group consolidation, acquisition accounting, and purchase price allocation (PPA), as well as how to account for goodwill and measure acquired assets. The program also covers intra-group transactions, reorganizations, divestitures, and the impact of foreign exchange differences on financial reporting.
A strong emphasis is placed on the practical application of US GAAP in M&A processes, including post-acquisition adjustments, consolidation procedures, as well as tax and reporting considerations.
Outline program
Day 1 – Fundamental Topics
- Definition of a group and scope: parent entity, subsidiaries, associates, joint ventures (JVs), SPEs, consolidation requirements
- Accounting for business combinations: investment cost, recognition of assets and goodwill
- Post-acquisition consolidation issues: intra-group transactions, impairment, impact on distributable earnings
- Foreign operations and exchange differences: translation differences and hedging considerations
- Reorganizations and business combination accounting under US GAAP
Day 2 – Advanced Applications
- Purchase Price Allocation (PPA): deferred and contingent consideration, transaction costs, compensation expenses
- Fair value measurement of acquired assets: intangible assets, goodwill, intellectual property, deferred tax implications
- Post-acquisition adjustments: PPA mechanics, opening balance sheet adjustments, amortization, impairment
- Pushdown accounting and its impact on entity-level reporting
- Disposals and liquidations within a group structure
- Foreign exchange differences: recycling of accumulated translation adjustments (CTA)
Details
Duration: 2 training days
Date: 23,24 November 2026
Time: 9:00-15:00 CET
Place: Zoom Meeting platform
Language: English
Price: 575 EUR net + VAT if applicable
Promotion: 18 September 2026
- 10% discount for individual registration
- 15% discount for registration of min. 2 persons
More details can be found in the PDF file.
Sign in
Keynote speaker
David Potts
- over 20 years of experience in conducting financial training courses
- expert in US GAAP, UK GAAP, IFRS
- lecturer of ACCA, CIMA, ACA qualifications
