M&a accounting complexities intermediate
Course
Inhouse
Description
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Type
Course
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Level
Intermediate
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Methodology
Inhouse
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Class hours
4h
This session explains the more complex issues of M&A accounting, including line items in the accounts that have special impact on merger analysis and valuation. Suitable for: Anyone who works with merger models or needs to understand how the numbers work following an acquisition. Also relevant if you come across minority interests or equity affiliates in your work.
About this course
A good understanding of financial statement analysis and a solid understanding of the fundamentals of merger accounting.
M&A Accounting Fundamentals
Reviews
Course programme
- Purchase accounting review
- Goodwill calculations, including:
- Contingent consideration
- Equity issuance fees
- Financing fees
- Legal, accounting, tax and M&A advisory fees
- Fair value of net assets acquired
- Deferred tax implications of asset step ups
- Impairment testing
- Negative goodwill
- Foreign subsidiaries
- Equity method accounting for equity affiliates/associates
- Accounting for minority interests
- Proportional consolidation for joint ventures
M&a accounting complexities intermediate