Accounting for Mergers & Acquisitions

New York Institute of Finance

ITEM CRPF0208

23 Aug 2024 - 23 Aug 2024

09:00 AM - 04:30 PM

$1,279.00

08 Nov 2024 - 08 Nov 2024

09:00 AM - 04:30 PM

$1,279.00

group

In-person (NY Campus)

update

1

language

English

school

Professional

23 Aug 2024 - 23 Aug 2024

09:00 AM - 04:30 PM

$1,279.00

08 Nov 2024 - 08 Nov 2024

09:00 AM - 04:30 PM

$1,279.00

videocam

Virtual (Full-time)

update

1

language

English

school

Professional


Questions? We're here to help you

Please complete this form and a NYIF Career Advisor will assist you.



Please fill in the field.

Next

Please complete this form and a NYIF Career Advisor will assist you.



Please fill in the field.

Prev
Next

Please complete this form and a NYIF Career Advisor will assist you.


Please fill in the field.

Prev
Next

Select preferred contact method

Schedule call

call center image

or

Please fill in the field.

Send us your questions

email image
Prev

Where Wall Street Goes to SchoolTM!

Please select a time and date from the calendar to book a 15-minute call with a NYIF Career Advisor.

You can also reach us on +1 347 842 2501 or marketing@nyif.com

Something went wrong, please try again later!

17

Accounting for Mergers & Acquisitions

Learn how to apply accounting and federal income tax principles to project earnings and cash flows, specifically of the post-combination entity.

CPE Credits: 7

This course is a component of the M&A Professional Certificate

Prerequisite knowledge:

  • Solid understanding of financial accounting and of mergers and acquisitions concepts and structures.

Learn now pay later with

To make it even easier to learn, you can finance your program through Affirm.

Loans offered through Affirm are available in the U.S. and Canada.

  • Easy monthly payments

    Learn more

  • Flexible payments

    Pay your monthly bill using a bank transfer, check, or debit card.

Module 1: Equity Method of Consolidation

  • Determining the appropriate tax rate for equity method investments
  • Differed tax items recognized for equity method investments
  • Phantom depreciation and goodwill
  • Effects of intercompany transactions
  • SEC views and guidelines for applying the equity method
  • Purchase Accounting for Business Combinations

Module 2: Purchase accounting basics-concepts of fair value and goodwill

  • Calculating net identifiable assets-write-ups, write-downs, and deferred taxes
  • Adjustment of LIFO inventories to reflect fair value
  • Estimating the write-up to intangible assets from recognizing the target's self-created assets
  • Transaction and market impacts on the valuation of long-term liabilities
  • Calculating the purchase price, goodwill, and the treatment of transaction fees
  • How to treat negative goodwill, how it is allocated and when it results in an extraordinary gain

Module 3: Forecasting the Performance of the Combined Company

  • Analytic objectives-impact of earnings accretion and dilution on equity value; analysis of cash flows for debt service
  • How the combined company's form influences the approach to forecasting-mergers versus acquisitions
  • Forecasting synergies-common omissions that overstate operating results
  • Cash flow effects from net operating loss limits

Module 4: Internal Revenue Code Section 338(g) and 338(h)(10) Transactions

  • Concept of inside and outside basis as it applies to deemed asset sales transactions
  • Calculating the Aggregate Deemed Sales Price
  • Calculating the Adjusted Grossed-Up Basis
  • Analyzing the transaction costs and benefits
Customize Accounting for Mergers & Acquisitions

* Required Fields

Your Customization
Accounting for Mergers & Acquisitions

In stock

$1,279.00

Summary