M&A Accounting

The role of finance and accounting in M&A transactions

After a successful transactiondivestments and acquisitions must be harmonised in the balance sheet and presented in the consolidated financial statements. This becomes particularly complex when the initial balance sheets are based on a different accounting method. Legal and tax aspects as well as other valuation problems should also not be underestimated.

There are some key questions. How do planned company acquisitions affect the balance sheet, future earnings performance and key figures such as EBITDA? What are the balance sheet risks? How can I best present the corporate transaction in the consolidated financial statements? And what financial information must be made available to interested parties as part of company disposals?

Acquisitions, mergers and disposals: We provide competent advice for all accounting-related questions

There are various reasons why it is becoming increasingly important for companies to ensure that complex transactions are properly handled in the balance sheet. Transactions carried out both during and after the acquisition have a significant impact on the accounting of the consolidated financial statements in different accounting systems, such as IFRS, US-GAAP or HGB. Determining corporate value is often a problem. International mergers and acquisitions are also on the rise, which means that legal and tax issues are becoming increasingly complex. PwC’s accounting advisory team can provide you with advice on accounting issues relating to transactions, from the planning phase through data preparation to the conclusion of the contract. We also offer services for the preparation of financial information. Our experts have extensive experience from a large number of transactions. Take advantage of our know-how for your success. Working together we will find the right answers to your questions.

Information is everything Be aware of the consequences for the balance sheet

We will guide you every step of the way and ensure that you are aware of the accounting consequences of planned transactions. You can make informed decisions with this knowledge. Acquisitions, mergers or disposals: we stand by you throughout the transaction process. If you involve us in advance of a planned company acquisition or disposals, we can assess and reduce your balance sheet risk.  Our team will also be happy to review your draft contract to identify and avoid balance sheet risks at an early stage. We will also be at your side during the integration process and ensure that you can exploit the potential arising from the merger in the best possible way. Our motto is: your deal is our deal. Working together, we will design the right deal for you, even in turbulent times.

Contact us

Christophe Bourgoin

Christophe Bourgoin

Partner, Investor Reporting and Sustainability Platform Leader, PwC Switzerland

Tel: +41 58 792 25 37

Michael Eiber

Michael Eiber

Partner, Capital Markets & Accounting Advisory Services, PwC Switzerland

Tel: +41 58 792 21 17

Delia Beyeler

Delia Beyeler

Partner, Capital Market and Accounting Advisory Services, PwC Switzerland

Tel: +41 58 792 27 79