PPA
Post-Acquisition Consolidation: The Fair Value Adjustments You Still Need to Make in Year Two — and Every Year After
Priya had been group controller for eight months when she inherited the consolidation working papers for TrainingCo, a subsidiary the…
IFRS 3 Business Combinations: A Practical Guide for Multi-Entity Groups
Every consolidation begins with an acquisition. And every acquisition governed by IFRS starts with IFRS 3 Business Combinations — the standard that…
Negative Goodwill: Why the Bargain Purchase Gain Must Hit Your Consolidated P&L — Not Equity, Not Deferred Income
Claire is the group finance director of Atlas Industrial Group. The group has just completed the acquisition of Vantage Precision…
Selling a Retail Chain: Why the Consolidated Disposal Gain Is Not What the Parent’s Books Show
When Vantage Retail Group completed the sale of Forum Apparel — a fashion chain it had owned for three years…
Acquiring a Retail Chain Mid-Year: Purchase Price Allocation, Goodwill, and Why the First Period of Ownership Looks Less Profitable Than You Expected
When Pinnacle Retail Group completed its acquisition of Strand & Co, a twelve-store women’s fashion chain, the deal team handed…
Acquisition Accounting in Group Consolidation: A Step-by-Step Guide to IFRS 3
When one company acquires another, the transaction creates a set of technical accounting requirements that will affect every group consolidation…