Il est certes que la fusion dans toute forme par absorption ou autre se base généralement sur des points en commun et des intersections entre 2 ou plusieures entités cependant cela peut invoquer une complexité de Gestion des flux d informations financières de part et d autres. Pour faire face aux tels scénarios, il est conseillé de: 1- définir et communiquer le cadre et process des reporting; le Qui fait Quoi, Quand et Comment 2- developper un système de gestion des flux d informations qui gère la complexité des Inputs et unifie les Outputs 3- encadrement, suivi, contrôle et éventuelles corrections 4- Feedback, communication et amélioration continue L interaction et diversification des expériences aboutissent à des meilleurs résultats.

Em uma fusão de empresa, os relatórios econômico e financeiros devem sem únicos, começando por integrar o Plano de Contas contábil. É aconselhável fazer a integração no final para início do exercício, podendo já começar no Plano Orçamentário - com "de paras", que planeja o exercício seguinte, servindo inclusive de testes para facilitar a mudança (saldos) na contabilidade. Com um Plano de Contas "único" pode-se pensar no mais importante: um Modelo contábil financeiro único, tanto para a contabilidade fiscal, como a contabilidade gerencial. Na fusão, vem a oportunidade de rever ambos os modelos, e optando pelo melhor. Havendo duplicação de gestores na área de controladoria, pode-se aproveitá-los na área de Vendas.

Here are the steps to tackle the complexities of financial reporting in mergers: 1. Establish a Unified Reporting Framework • Align accounting practices with a common set of standards (e.g., IFRS or GAAP). • Define key financial metrics and reporting timelines. 2. Implement Robust Data Management Systems • Integrate financial systems into a centralized platform (e.g., ERP). • Consolidate charts of accounts and automate data processing. • Cleanse data to ensure accuracy and consistency. 3. Ensure Compliance and Regulatory Alignment . 4. Communicate Regularly with Stakeholders . 5. Build a Dedicated Integration Team . 6. Provide Training for Finance Teams . 7. Monitor and Adapt Continuously

To tackle the complexities of financial reporting in mergers, establish a dedicated integration team and conduct financial due diligence to identify potential reporting complexities. Develop a comprehensive integration plan, align policies with IFRS, and design a new chart of accounts to ensure seamless consolidation. Implement a unified financial reporting system, eliminate intercompany transactions, and provide transparent and timely financial information to stakeholders while ensuring regulatory compliance. Post-merger, continuously review and refine financial reporting processes, provide training on new systems, and foster collaboration between finance teams to ensure accurate and compliant financial reporting.

Merging Balance Sheets or Balancing Chaos? When two companies merge, financial reporting often feels like stitching together two mismatched puzzles. But the secret isn’t just frameworks or systems, it’s clarity in chaos. Imagine building a bridge while crossing it. Here’s the game-changer: Focus on unifying values before unifying numbers. Misaligned financial cultures cause more delays than bad software. Ask yourself, "Are we integrating processes or just reconciling accounts?" Simple: Speak less to systems, and more to people. Harmonize expectations first, reports will follow.