Understanding Annual Reports

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1. Does imitation pay when auditing companies?

   Despite their thorough preliminary training, junior accountants often lack the knowledge and experience required to apply the law and auditing standards correctly in practice. That is why they are supervised during audit assignments by an experienced senior who gives them coaching. What role does imitation play in the relationship between the junior and senior accountant?

2. Belgian acquisitions market in lockdown due to Covid-19

   The Belgian mergers and acquisitions market experienced a good and stable year in 2019. However, as a result of the Covid-19 pandemic, merger and acquisition activities are expected to decline by more than 30% in 2020. In addition, 60% of Belgian experts also expect a price drop of more than 10%. Liquidity problems in many companies could also put buyers in a strong bargaining position. Finally, the expected impact of an acquisition on future employment appears to be positive. These are the main conclusions of the seventh edition of the M&A Monitor, an annual survey of around 110 Belgian merger and acquisition specialists.