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Overview
This Accounting Principles for M and A course at New York Institute of Finance - NYIFx is part of the New York Institute of Finance’s popular Mergers & Acquisitions Professional Certificate program.
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.
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
Programme Structure
Courses Include:
Session 1: Equity Methods of Consolidation
- General Accounting Guidelines
- Significant Control
- Summary of Accounting Under the Equity Model
- Dividends and Excess of Costs over Book Equity
- Adjustments for Intercompany Transactions
- Tax Considerations of the Equity Method
- Cash Flow Accounting in Equity Methods
Session 2: Cost Method and Consolidation
- The Cost Method
- Four Sub-Categories of the Cost Method
- Consolidation
- Minority Interests
Session 3: Purchase Accounting
- Purchase Accounting Basics
- Steps to Record Acquired Balance Sheet
- Step 1: Eliminate Existing Goodwill
- Step 2: Reduce Equity Accounts
- Step 3: Adjusting Assets and Liabilities to FMV
- Step 4: Intangible Assets
- Step 5: Record Unrecognized Restructuring Charges
- Fair Value of Consideration
- Fair Value of Contingent Payment
Session 4: Special Topics - Internal Revenue Code Section 338(G) and 338(H)(10) Transactions
- Section 338 Overview
- Tax-deductible Goodwill and Intangibles
- NOL Carryforwards and Others
Key information
Duration
- Part-time
- 1 months
- 1 hrs/week
Start dates & application deadlines
You can apply for and start this programme anytime.
Language
English
Delivered
Online
- Self-paced
Campus Location
- Portland, United States
Disciplines
Finance Accounting View 129 other Short Courses in Finance in United StatesWhat students do after studying
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Academic requirements
We are not aware of any specific GRE, GMAT or GPA grading score requirements for this programme.
English requirements
We are not aware of any English requirements for this programme.
Other requirements
General requirements
- To obtain additional information about the programme, we kindly suggest that you visit the programme website, where you can find further details and relevant resources.
Tuition Fees
Tuition fees are shown in and the most likely applicable fee is shown based on your nationality.
-
International Applies to you
Applies to youNon-residents400 USD / full≈ 400 USD / full - Out-of-State400 USD / full≈ 400 USD / full
Funding
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