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Module V· DACH Specifics in M&A AccountingAdvanced
Question

How do you treat cross-border DACH-vs-IFRS PPA: typical discrepancies and reconciliation?

Answer

Build a bridge from local DACH accounts to IFRS PPA. Typical differences include goodwill amortization, pension measurement, provisions, lease accounting, hidden reserves, deferred taxes, development capitalization, and identifiable intangibles. Reconcile book equity to fair-value net assets, then calculate goodwill on the buyer's reporting basis.

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