Mergers and Acquisitions Accounting Training Course

Duration 5 days 10 modules · 33 contact hours
Level Intermediate Certificate on completion
Who attends Group Financial Reporting Manager, Financial Controller and others
Fee from USD 1,100 KSh 95,000 for Kenyan organisations
Where 52 cities + online See dates by city
Next start 16 Nov 2026 Course code SD-A-150

Before you join: Participants should understand double-entry bookkeeping, financial statements, basic consolidation concepts and the purpose of IFRS financial reporting.

Dates & prices

Two start dates a month in every city, and live online on weekdays or weekends. Fees are per participant; classroom fees include tuition, materials, lunch and refreshments, and the certificate.

Suggest a date or city

Showing the next six months. Later dates, other cities and private deliveries for your team are available on request.

Course overview

Mergers and acquisitions create accounting issues that can materially affect reported earnings, net assets, covenant measures and investor disclosures. Finance teams must determine whether a transaction is a business combination, establish the acquisition date, measure consideration, identify acquired assets and liabilities, calculate goodwill and produce consolidated results. Errors in purchase price allocation, deferred tax, earn-outs or impairment testing can result in audit delays, restatements and poorly supported management decisions.

This course examines the accounting impacts and reporting processes surrounding acquisitions under IFRS, with reference to key differences under US GAAP. Participants work through the acquisition method in IFRS 3, including control assessment, fair-value measurement, non-controlling interests, contingent consideration, identifiable intangible assets and goodwill. The programme also addresses post-acquisition consolidation, deferred tax, transaction costs, measurement-period adjustments, impairment testing, disclosures and the control framework required to manage the accounting workstream from signing to reporting close.

Teaching combines focused technical briefings with worked transaction cases, group analysis of purchase agreements and valuation evidence, consolidation simulations and structured review of reporting files. Participants leave with a reusable acquisition accounting pack containing a purchase price allocation model, journal-entry map, disclosure checklist, accounting project plan, impairment monitoring template and audit-evidence checklist. The course is suited to finance professionals supporting acquisitions, integration programmes, group reporting and transaction governance.

What you will be able to do

  • Apply the IFRS 3 acquisition method to a business combination
  • Determine acquisition dates, control conclusions and transaction accounting perimeters
  • Prepare a purchase price allocation schedule from deal and valuation data
  • Calculate goodwill, non-controlling interests and contingent consideration adjustments
  • Post acquisition-date and post-acquisition consolidation journal entries
  • Assess deferred tax effects arising from fair-value adjustments and goodwill
  • Design an IFRS 3 disclosure file supported by audit evidence
  • Build an acquisition accounting project plan from signing through reporting close

Benefits of attending

For you

  • Confidence to challenge purchase price allocation assumptions and valuation evidence
  • Ability to translate purchase agreement clauses into accounting entries
  • Practical method for preparing acquisition-date consolidation adjustments
  • Stronger contribution to audit discussions on goodwill, tax and disclosures
  • Reusable documentation structure for future acquisition accounting assignments

For your organisation

  • Fewer reporting-close delays caused by incomplete acquisition accounting evidence
  • Better identification of goodwill, intangible asset and deferred tax impacts
  • More consistent accounting treatment of earn-outs, indemnities and transaction costs
  • Stronger audit trail for material judgments, valuations and disclosures
  • Earlier visibility of post-acquisition impairment and earnings risks

Course modules

10 modules over 5 days

Participants can classify a transaction and define the accounting scope before purchase accounting begins.

  • Deal lifecycle mapped from diligence through post-close financial reporting
  • IFRS 3 acquisition method compared with ASC 805 requirements
  • Asset acquisitions distinguished from business combinations using IFRS 3 definition
  • Control assessment under IFRS 10 before purchase accounting begins
  • Transaction perimeter documented for legal entities, assets and liabilities
  • Accounting workstreams aligned with legal, tax, valuation and integration teams

Participants can measure consideration, acquired net assets and non-controlling interests using the acquisition method.

  • Acquisition-date determination when closing, control transfer and consideration timing differ
  • Identifiable assets and liabilities recognised at acquisition-date fair values
  • Non-controlling interests measured using full goodwill or proportionate interest methods
  • Contingent consideration classified as liability or equity under IFRS requirements
  • Previously held interests remeasured when step acquisitions obtain control
  • Acquisition-method schedule assembled from consideration, net assets and goodwill

Participants can translate valuation evidence into a supportable purchase price allocation.

  • Purchase price allocation translated from valuation reports into journal entries
  • Customer relationships, brands and technology separated from residual goodwill
  • Valuation techniques selected: income, market and cost approaches
  • Discounted cash flow assumptions challenged for consistency with deal model
  • Deferred revenue and inventory fair-value adjustments traced to post-close margins
  • Measurement-period adjustments distinguished from post-acquisition operating changes
  • Specialist valuation evidence documented for audit review and governance approval

Participants can calculate goodwill and plan impairment monitoring under IAS 36.

  • Goodwill calculated and allocated to cash-generating units after acquisition
  • IAS 36 impairment indicators assessed against approved forecasts and market evidence
  • Value in use models reconciled with budgets, discount rates and sensitivities
  • Fair value less costs of disposal compared with value in use
  • Impairment losses allocated between goodwill and other unit assets
  • Disclosure assumptions prepared for reasonably possible changes in key inputs

Participants can prepare core consolidation adjustments for an acquired subsidiary.

  • Opening consolidation worksheet built from parent and acquiree trial balances
  • Acquisition-date eliminations posted for fair-value uplifts and goodwill recognition
  • Intercompany balances, sales and unrealised profits eliminated on consolidation
  • Post-acquisition reserves separated from pre-acquisition equity and retained earnings
  • Non-controlling interest share calculated for profit, equity and dividends
  • Foreign currency translation considered for overseas acquisitions under IAS 21

Participants can identify and account for material tax effects in a business combination.

  • Temporary differences identified from acquisition-date fair-value adjustments and tax bases
  • IAS 12 deferred tax recognised on identifiable assets and liabilities
  • Goodwill-related deferred tax exceptions analysed under applicable reporting requirements
  • Tax indemnities and uncertain tax positions assessed in purchase accounting
  • Share versus asset deal tax consequences connected to accounting entries
  • Effective tax rate effects tracked through post-acquisition reporting periods

Participants can account for deal costs, earn-outs and closing adjustments after acquisition.

  • Transaction costs expensed or capitalised using IFRS 3 classification principles
  • Debt issuance fees and refinancing costs accounted for separately
  • Earn-out remeasurement recorded through profit or loss after acquisition
  • Seller indemnification assets recognised and subsequently measured against related liabilities
  • Working-capital adjustments reconciled between closing statements and purchase accounting
  • Day-one journal entries linked to closing documents and account mappings

Participants can prepare acquisition disclosures and organise evidence for audit review.

  • IFRS 3 disclosure checklist completed for material business combinations
  • Pro forma revenue and profit disclosures prepared from acquisition-date information
  • Measurement uncertainty, contingent consideration and goodwill disclosures substantiated with evidence
  • Significant judgments documented for control, useful lives and valuation inputs
  • Audit support file structured around contracts, valuations and reconciliations
  • Reporting timetable coordinated with auditors, valuers, tax advisers and legal counsel

Participants can establish a controlled accounting workstream from signing through reporting close.

  • Purchase accounting project plan sequenced from signing through reporting close
  • Data-request tracker assigned to finance, tax, legal and valuation owners
  • Closing balance sheet controls designed for completeness, accuracy and cut-off
  • Materiality thresholds set for adjustments, disclosures and specialist review
  • Management review pack presents key judgments, exposures and decision points
  • Integration accounting issues tracked through first-year reporting milestones

Participants can review an acquisition accounting file and prioritise actions for a live or planned transaction.

  • Acquisition accounting case assessed from deal terms through consolidated reporting
  • Purchase price allocation schedule reviewed for errors, assumptions and disclosures
  • Journal-entry sequence tested against consideration, fair values and deferred taxes
  • Impairment monitoring plan drafted for goodwill and finite-lived intangible assets
  • Stakeholder communication plan assigned for audit, board and finance leadership
  • Personal application plan prioritises first actions for an upcoming transaction

Exercises and examples are adapted to each cohort's sectors and roles.

What you take back to work

  1. IFRS 3 purchase price allocation workbook
  2. Acquisition-date journal-entry map
  3. Business combination disclosure checklist
  4. Goodwill impairment monitoring template
  5. Acquisition accounting project plan
  6. Audit-evidence and controls checklist

Who should attend

  • Group Financial Reporting Manager — prepares consolidated financial statements after acquisitions
  • Financial Controller — owns close processes, judgments and accounting controls
  • M&A Finance Manager — translates transaction terms into accounting workstreams
  • Corporate Development Manager — needs to anticipate financial reporting consequences during deal structuring
  • Finance Business Partner — evaluates acquisition effects on budgets, earnings and performance measures
  • Internal Audit Manager — reviews acquisition accounting governance and supporting evidence

Skills and tools covered

Purchase price allocationGoodwill impairment testingConsolidation accountingDeferred tax analysisTransaction accounting controlsAcquisition disclosures

Tools and standards

IFRS 3 Business Combinations, IFRS 10 Consolidated Financial Statements, IAS 12 Income Taxes, IAS 36 Impairment of Assets

How the course runs

Training methodology

The course uses short technical briefings to establish the accounting rules, followed by worked acquisition cases based on purchase agreements, valuation reports and consolidated reporting packs. Participants analyse transaction terms, prepare selected accounting schedules, discuss judgment calls and test entries through consolidation simulations. Group exercises focus on goodwill, deferred tax, contingent consideration and disclosure evidence. Facilitated review sessions connect technical conclusions to reporting timetables, audit requirements and management decisions. Participants finish by adapting an acquisition accounting action plan to their own reporting responsibilities.

Requirements and prerequisites

Participants should understand double-entry bookkeeping, financial statements, basic consolidation concepts and the purpose of IFRS financial reporting. Experience in financial reporting, controllership, audit, transaction support or corporate finance is useful. Participants should be comfortable reading trial balances, purchase agreements and management accounts. Prior experience of a completed acquisition is not required. The course does not require advanced valuation modelling, tax-specialist knowledge, legal due diligence experience or prior use of consolidation software. Technical valuation and tax issues are addressed from the perspective of the acquisition accounting team.

A typical training day

08:30 – 10:30First session
10:30 – 10:45Refreshment break
10:45 – 12:30Second session
12:30 – 13:30Lunch and networking
13:30 – 15:00Third session
15:00 – 15:15Refreshment break
15:15 – 16:30Workshop and daily review

Live online deliveries follow the same structure in East Africa Time, with shorter screen blocks and longer breaks.

What the fee includes

  • Instruction by a practitioner facilitator
  • Full course workbook and materials
  • Exercise files, templates and case studies
  • Refreshments and lunch on classroom deliveries
  • Certificate of completion
  • Post-course application plan

Frequently asked questions

You should understand basic financial statements, journal entries and the purpose of consolidation. You do not need previous M&A experience, advanced valuation modelling or tax-specialist expertise.

Bring a calculator and, if permitted by your employer, examples of non-confidential transaction issues or reporting questions. Course materials and case documents are provided.

It is designed for group reporting, financial control, M&A finance, corporate development, internal audit and finance business partnering professionals. It is particularly relevant for staff who support acquired entities during the first reporting cycle.

This course focuses on accounting consequences after a transaction is structured and agreed. Valuation methods are covered only to the extent needed to assess purchase price allocation, fair values, goodwill and impairment.

Participants can use the purchase price allocation workbook, project plan and disclosure checklist on current or future transactions. The materials also support more effective discussions with valuation advisers, tax teams, auditors and legal counsel.

Each day runs from 08:30 to 16:30 and provides about 6.5 contact hours, excluding breaks. The programme progresses from transaction classification and acquisition accounting through consolidation, tax, disclosures, controls and final application planning.

Questions about this course?

Ask about dates, fees, group bookings or running it for your team. Our training team replies by email.

Ask on WhatsApp info@skillsetdevelopment.com

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