Accounting Principles for M&A

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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 will 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

Skills you learn

• Finance
• Mergers And Acquisitions
• Federal Income Tax
• Cash Flows
• Accounting

Syllabus

Session 1: Equity Methods of Consolidation

• 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

Session 2: Cost Method and Consolidation

• Lesson 1: The Cost Method
• Lesson 2: Four Sub-Categories of the Cost Method
• Lesson 3: Consolidation
• Lesson 4: Minority Interests

Session 3: Purchase Accounting

• 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

Session 4: Special Topics - Internal Revenue Code Section 338(G) and 338(H)(10) Transactions

• Lesson 1: Section 338 Overview
• Lesson 2: Tax-deductible Goodwill and Intangibles
• Lesson 3: NOL Carryforwards and Others

Auto Summary

Enhance your understanding of the financial intricacies involved in mergers and acquisitions with the "Accounting Principles for M&A" course. Offered by edX, this course is part of the esteemed New York Institute of Finance's Mergers & Acquisitions Professional Certificate program. It focuses on the application of accounting and federal income tax principles to accurately project earnings and cash flows for post-combination entities. Learners will dive into both common and complex M&A accounting treatments through practical examples and journal entries, solidifying their grasp of the concepts. This course is designed for individuals seeking to build awareness in the field of business and management, especially those interested in the financial aspects of M&A. The course offers a flexible subscription option with the Starter plan, making it accessible for anyone looking to enhance their professional skills in this specialized domain. Whether you are a financial professional or an aspiring M&A specialist, this course provides valuable insights to advance your career.