Deals Accounting & Reporting

The role of finance and accounting during transactions

After a successful transaction, the seller and buyer must harmonise their accounts and present them in their company financial statements. This is particularly complex when the original balance sheets were generated using different accounting approaches or standards. Legal and tax-related considerations should not be underestimated.

Important questions include: How will the planned acquisition affect the balance sheet, the development of financial results and key figures like EBITDA? What are the accounting-related risks involved? What is the best way to present the company transaction in the accounts? Which financial information do potential buyers have to make available when a company is being sold?

Acquisitions, mergers, divestments: Expert advice for every aspect of accounting

There are various reasons why effective approaches to accounting for complex transaction are becoming increasingly important for companies: Transactions have a significant impact on the future accounting for the target and your company, specifically when the target entity used different accounting standards, such as IFRS, US GAAP or HGB. Assessing the value of the company can also often create problems. The number of international mergers and acquisitions is increasing – which means legal and tax-related questions are becoming more complex.

The Accounting Advisory team at PwC provides advice on the financial implications of transactions – from the planning phase and data preparation through to the final contract agreement. We support you in producing financial information. Our experts have comprehensive experience from many transactions and use this expertise to help you achieve successful outcomes. Together, we’ll find the right answers to your questions.

Information is power: Being aware of financial consequences

We accompany our clients at every stage and make sure that they understand the accounting implications of their planned transactions. With this knowledge, you can make sound decisions.

Acquisitions, mergers and divestments: We’re by your side at every stage in the transaction process. If you involve us at an early stage, we can evaluate and minimise your accounting risks. Our team is also happy to support you by creating a draft contract to enable you to recognise and avoid accounting risks as early as possible. We are also a strong partner for integration activities and help to ensure that you are able to achieve all of the potential that was identified before the transaction. We believe your deal is our deal. Together, we get the right deal for you – even in times of great change.

"Deals Accounting & Reporting" is part of our transaction process. An overview of all our transaction processes you can find here.

Contact us

Andreas Kunz

Andreas Kunz

Partner, Deals Accounting & Reporting, PwC Germany

Tel: +49 69 9585-6197

Klaus Bernhard

Klaus Bernhard

Partner, Deals Accounting & Reporting, PwC Germany

Tel: +49 89 5790-5240

Simon Brameier

Simon Brameier

Partner, Deals Accounting & Reporting, PwC Germany

Tel: +49 40 6378-1552

Dirk Menker

Dirk Menker

Partner, Capital Markets, Deals Accounting & Reporting, PwC Germany

Tel: +49 89 5790-5806

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