Being well-prepared for the demands of an acquisition or IPO
A merger, acquisition or initial public offering (IPO) demands a lot from your organisation. Just like when entering into a joint venture and selling or carving out activities, complex issues arise for your organisation when it comes to accounting and internal and external financial reporting. We will be happy to help you meet these challenges. We do so based on our extensive experience in transactions and IPOs.
Mergers, acquisitions & joint ventures
Accounting due diligence
Major transactions such as acquisitions and joint ventures involve various accounting and reporting issues. Examples include the preparation of a control assessment or the accounting of a business combination under IFRS 3. In the due diligence phase, you want your organisation to understand the impact on core pricing and financing KPIs. After closing the deal, you want to align your accounting and allocate the purchase price optimally in your books. We will be happy to help you with accounting, reporting and valuation in the case of deals: before, during and after the transaction.
Complex accounting issues
Accounting requires knowledge of the latest insights, whether it is accounting during exceptional transactions or day-to-day accounting. We will support you during complex transaction accounting issues, preparing pro forma figures in prospectuses, conversions to IFRS or US GAAP and issues concerning accounting standards such as IFRS 15 - Revenue from contracts with customers, IFRS 16 - Leases, and other external accounting standards.
Sale of business units
Sales accounting
Hiving off the right business units at the right time – that is one of the prerequisites for staying ahead of the competition and creating sustainable value. Whether you want a spin-off, carve out part of your business or sell your company as a whole, we will support you with the accounting and reporting issues involved.
For example, we will advise you with an exit-readiness assessment and structuring the accounts for the carved-out business. We will help prepare pro forma and other financial reports, financial statements and financial sections in a carve-out prospectus which meet the requirements of regulators, investors and other stakeholders. In addition, we will support the reporting of discontinued operations and assets held for sale.
Changes in financial reporting standards
Accounting framework changes
In preparation for an IPO, carve-out, merger or acquisition, your organisation may need to adopt a different accounting framework. We can assist you with your GAAP conversion – from quantifying differences and preparing an accounting manual to supporting you in preparing your financial statements in accordance with new reporting rules.
New reporting standards
We also advise you on the impact of new reporting standards and changes in legislation. Our specialists are abreast of developments in reporting and upcoming changes. We can determine the impact of these changes on your business and draw up and execute an implementation plan.
Capital markets
A successful IPO
Are you aware of the specific rules for listed companies, the process of an IPO and what is involved? How do you know if an IPO is the right choice for your business? How do you ensure that your organisation continues to meet the requirements and expectations of investors, regulators and other stakeholders after the IPO? We will be happy to support you at every step of the IPO process in order to increase its value creation:
- IPO readiness assessment
- IPO preparation
- IPO execution
- Post-IPO support
Read more about our IPO services
Issuing bonds on the capital market
Bond markets are complex and have different requirements. The requirements depend, for instance, on the market where you list the bonds and whether you want to raise funding from qualified investors in the United States (a Rule 144A offering, as it is called). We will be happy to support you with financing solutions such as the planning and execution of a bond issue.
