Accounting Principles for M and A edX - online learning platform

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