Accounting Principles for M&A
In this course, you will learn how to apply accounting and federal income tax principles to project earnings and cash flows, specifically of the post-combination entity.
To drive concepts home, you will work on real world examples and journal entries for common to complex M&A accounting treatments.
This course is part of the New York Institute of Finance’s popular Mergers & Acquisitions Professional Certificate program.
What you'll learn
- Overview of the Equity Methods of Consideration
- Cost method, its sub-categories, and consolidation
- Basics of purchase accounting and the steps to record a acquired balance sheet
- Internal Revenue Code Section 338(G)
- Tax-deductibles Goodwill and Intangibles
- Lesson 1: General Accounting Guidelines
- Lesson 2: Significant Control
- Lesson 3: Summary of Accounting Under the Equity Model
- Lesson 4: Dividends and Excess of Costs over Book Equity
- Lesson 5: Adjustments for Intercompany Transactions
- Lesson 6: Tax Considerations of the Equity Method
- Lesson 7: Cash Flow Accounting in Equity Methods
- Class Exercise
- Lesson 1: The Cost Method
- Lesson 2: Four Sub-Categories of the Cost Method
- Lesson 3: Consolidation
- Lesson 4: Minority Interests
- Lesson 1: Purchase Accounting Basics
- Lesson 2: Steps to Record Acquired Balance Sheet
- Lesson 3: Step 1: Eliminate Existing Goodwill
- Lesson 4: Step 2: Reduce Equity Accounts
- Lesson 5: Step 3: Adjusting Assets and Liabilities to FMV
- Lesson 6: Step 4: Intangible Assets
- Lesson 7: Step 5: Record Unrecognized Restructuring Charges
- Lesson 8: Fair Value of Consideration
- Lesson 9: Fair Value of Contingent Payment
- Lesson 10: Calculating Goodwill
- Lesson 11: Non-Controlling Interests
- Lesson 12: Accretion and Dilution
- Lesson 1: Section 338 Overview
- Lesson 2: Tax-deductible Goodwill and Intangibles
- Lesson 3: NOL Carryforwards and Others
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Rating | Not enough ratings |
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Length | 4 weeks |
Effort | 1 - 2 hours per week |
Starts | On Demand (Start anytime) |
Cost | $400 |
From | NYIF, New York Institute of Finance via edX |
Instructor | Steve Literati |
Download Videos | On all desktop and mobile devices |
Language | English |
Subjects | Business |
Tags | Business & Management Economics & Finance |
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Rating | Not enough ratings |
---|---|
Length | 4 weeks |
Effort | 1 - 2 hours per week |
Starts | On Demand (Start anytime) |
Cost | $400 |
From | NYIF, New York Institute of Finance via edX |
Instructor | Steve Literati |
Download Videos | On all desktop and mobile devices |
Language | English |
Subjects | Business |
Tags | Business & Management Economics & Finance |
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