Which HGB sections regulate the key aspects of M&A accounting in Germany?

Important HGB areas include rules on recognition and measurement, provisions, deferred taxes, goodwill, consolidation, and notes disclosure. In deals, also consider German tax rules, transformation law, labor law, and IDW guidance. The practical point is that HGB is creditor-protection oriented and can differ materially from IFRS in goodwill, pensions, provisions, leases, and hidden reserves.