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Transactions Accounting

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. ESG criteria, 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? What role do ESG criteria play? 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

Balance sheet effects in the context of a corporate transaction are not always transparent for the buyer. Often, unexpected and unplanned results occur during the initial consolidation, e.g. due to arrangements in the purchase agreement or business transactions of the company to be acquired. This can lead to undesirable effects on the balance sheet structure and KPIs and thus have a negative impact on financing conditions or the share price of a company. Accounting issues also arise frequently when selling companies or shares in companies, especially in the context of carve-outs – here, for example, historical financial information and carve-out financial statements must be prepared in accordance with IFRS, US GAAP and other recognized accounting standards. In addition, ESG criteria can become a decisive value driver, provided that ESG risks are identified in good time and ESG opportunities are anchored in an ESG roadmap at an early stage.

The Transactions Accounting team at PwC provides advice on the financial implications of transactions – from the planning phase and data preparation through to the final contract agreement. In doing so, we keep an eye on ESG criteria along the entire deal lifecycle. 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 during contract discussions 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 Transactions Accounting" is part of our transaction process. An overview of all our transaction processes you can find here.

Contact us

Klaus Bernhard

Klaus Bernhard

Transactions Accounting & ESG Partner, PwC Germany

Tel: +49 89 5790-5240

Andreas Kunz

Andreas Kunz

Transactions Accounting Partner, PwC Germany

Tel: +49 69 9585-6197

Simon Brameier

Simon Brameier

Transactions Accounting Partner, PwC Germany

Tel: +49 40 6378-1552

Dirk Menker

Dirk Menker

Transactions Accounting Partner, PwC Germany

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