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edX ($) Accounting Principles for M&A

New York Institute of Finance via edX

  • Overview
  1. edX
    New York Institute of Finance
    4 weeks
    1 to 2 hours per week
    Part of:
    Mergers & Acquisitions (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
    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

    Taught by
    Steve Literati

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