Company purchases are one of the most important strategies for growing in existing markets or developing new markets. Here, the integration following the transaction of the acquired company or partner company is of particular importance. From the accounting perspective, the incorporation of the reporting process for the object being acquired is a difficult task for the purchaser in particular.
The challenges begin with the representation of the company acquisition on the balance sheet. In particular, the identification and evaluation of intangible assets represents a major challenge for you as the purchaser who is under an obligation to draw up a balance sheet, as well as for the acquired company. It is important to take into account the complex valuation and accounting-related themes, as well as the special industry-specific features as part of the balance sheet representation.