Transaction Lifecycle

End-to-End Transaction Accounting Architecture

Bridging the gap between transaction terms, due diligence findings, and ongoing financial statement preparation.

Transaction Accounting Support

Rigorous accounting guidance throughout the transaction negotiation and structuring phases. We establish the formal accounting treatment for the deal, aligning deal terms directly with IFRS requirements.

  • • Structuring transaction accounting treatment under applicable IFRS standards
  • • Direct coordination with financial and tax due diligence findings
  • • Preparation of formal technical accounting memos for deal stakeholders and auditors
Pre-Close Structuring →

Post-Transaction Reporting & Integration

Once signing and completion occur, the operational accounting begins. We integrate acquired financials, apply valuation outcomes, and establish recurring reporting frameworks for the combined entity.

  • • Preparation of audit-ready opening balance sheets post-completion
  • • Implementation of Purchase Price Allocation (PPA) accounting entries
  • • Integration of acquired entity general ledgers into consolidated group reporting
Post-Close Execution →
Integrated Deal Advisory

How Transaction Accounting Connects to the Wider Deal

Transaction accounting sits directly alongside the due diligence and valuation engagements delivered by our Transaction Due Diligence and Valuation & Modelling teams. Due diligence findings, net debt mechanisms, and valuation outcomes (including Purchase Price Allocation calculations) feed directly into the opening balance sheets and statutory positions established here.

Learn more about our full-spectrum group consolidation and financial statement preparation capabilities.

View Due Diligence
The FinApt Advantage

Why FinApt Group for Transaction Accounting

Cross-disciplinary transaction teams delivering complete deal lifecycle alignment.

1

One Integrated Deal Team

We work directly alongside our M&A advisory, financial due diligence, and valuation specialists. Deal findings translate directly into accounting entries without third-party friction.

2

Complete Lifecycle Mastery

Extensive experience guiding clients from pre-deal financial reviews through transaction structuring, completion accounts, and seamless multi-entity post-close integration.

3

Rapid Financial Normalisation

We focus aggressively on getting acquired or restructured entities onto clean, auditable general ledgers quickly, safeguarding deal value and management visibility.

Common Inquiries

Frequently Asked Questions

Practical clarity on post-deal accounting, purchase price allocation, and opening balance sheets.

Accounting support specific to a transaction: an acquisition, sale, merger or corporate restructuring. It covers the technical accounting treatment during deal negotiations and the ongoing reporting requirements once the transaction completes.

Due diligence identifies historical financial performance, balance sheet risks, and working capital adjustments in a target. Transaction accounting applies the precise accounting treatment that follows from the sale and purchase agreement (SPA) and due diligence findings, including post-close completion adjustments.

Purchase Price Allocation (PPA) under IFRS 3 determines how the total acquisition purchase price is allocated across acquired identifiable assets, liabilities, and goodwill. Our valuation team computes the PPA fair valuations, while our transaction accounting specialists implement the resulting journal entries and balance sheet disclosures.

We support both: technical accounting through the deal process and the crucial opening balance sheet preparation, chart of accounts unification, and group consolidation reporting that follows completion.

Precision Deal Execution

Planning an Acquisition, Merger, or Restructuring?

Consult with FinApt Group's transaction accounting specialists to ensure your deal structure is backed by audit-ready opening balance sheets and seamless post-close integration.