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Mergers and acquisitions � Partnering with others

Key points to consider under IFRS® AccountingÌýStandards

event 12 Jul, 2021

Merger and acquisition (M&A) activity continues to rise as the world begins its recovery from the COVID-19 pandemic and businesses deal with the impacts of climate change.

In our previous two podcasts in the series we spoke aboutÌýbuyingÌýa business andÌýsellingÌýbusinesses. But that may just be a step too far for you â€� you may simply want to partner with others. If that’s the case, figuring out what type of transaction you have entered into can be tricky. The accounting really depends on whether you are jointly controlling a business, you’re buying a share in another company or simply bringing in investors by issuing shares of one of your companies.

In this podcast,ÌýAndrea SchriberÌý²¹²Ô»åÌýTara SmithÌýdiscuss these scenarios. In particular, they look at which accounting standard you need to apply to these different transactions, and also the accounting considerations for these different types of arrangement.

You can also catch up with the other podcasts in our M&A series:

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Listen onÌý >Ìý >Ìý>

It really can be a minefield figuring out what accounting rules apply to your transactions. And specifically how to assess whether you have joint control, or potentially an associate investment, and how to deal with any NCI.

Andrea Schriber

Andrea Schriber
It’s really important to think through the accounting implications before your transaction takes place � The accounting can be complex and you might end up with unexpected charges to the profit or loss or to changes in your group that you really don’t want to be dealing with at the last minute.

Tara Smith

ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø global business combinations topic team vice-chair

ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø in South Africa

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