Accounting and Tax Aspects of Mergers
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Accounting and Tax Aspects of Mergers

courseType Technical Skills, Non Financial Sector

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General course details


Merger can be defined as the operation whereby one or more companies, transfer to another pre-existing or new company, all their assets and liabilities in exchange of shares or corporate units of the acquiring company.

Although section XIV of the Commercial Company Law provides a set of legal rules concerning the mergers, the Accounting Law does not provide the accounting treatment applicable to merger operations.

Therefore, accounting for operations of a merger can be complex and raise questions such as:

  • Do I record all elements part of the merger at their book value or at their fair value?
  • Will a merger surplus/loss impact the profit and loss account or the equity?
  • What about a possible retroactive effect?

This course addresses concretely those questions and will provide guidance on how to account for merger operations.

Target Audience:

  • Members of accounting departments
  • Accountants, accounting staff and fiduciary staff
  • Internal and external auditors
  • Financial controllers
  • Financial analysts


This training is coordinated by Véronique Tinel, Partner responsible of the technical accounting group PwC Luxembourg and Luc Trivaudey, Partner in charge of accounting and tax expertise department of PwC Luxembourg. It will be presented by experts in the accounting field.



Number of participants:

Limited to 20 participants to ensure a good interactivity.


2 hour


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