
Overview
Once a company has merged or been acquired there are a number of key processes that can help ensure the deal is successful.
On this course you will explore some of these processes and learn how to apply accounting and federal income tax principles to project earnings and cash flows, specifically of the post-combination entity.
What will you achieve?
By the end of the Mergers and Acquisitions - Accounting Principles course offered by FutureLearn in partnership with the New York Institute of Finance, you'll be able to:
Investigate how the Aggregate Deemed Sales Price and Adjusted Grossed-Up Basis are determined
Discuss the conditions that make a 338(h)(10) transaction economically feasible
Identify the mechanism of an IRC 338(h)(10) transaction
Interpret the conditions that make a 338(g) transaction economically feasible
Identify the mechanism of an IRC 338(g) transaction
Calculate the accretion and dilution of future earnings resulting from business combinations
Explain how to estimate the impact of target's unrecognised intangible assets on goodwill and the combined company's future earnings
Calculate the acquisition purchase price and transaction goodwill
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Visit programme websiteProgramme Structure
What topics will you cover?
- Week 1 - Consolidation
Equity methods of consideration and the cost method, its sub-categories, and consolidation
- Week 2 - Purchase Accounting and Special Topics
Explore purchase accounting in detail and other areas like Internal Revenue Code Section 338, tax deductible goodwill and intangibles
Check out the full curriculum
Visit programme websiteKey information
Duration
- Part-time
- 14 days
- 4 hrs/week
Start dates & application deadlines
Language
Delivered
- Self-paced
- No Attendance
- Proactive tutoring and support
- Individual work/assignments (with online group discussions)
Disciplines
Finance Accounting Taxation View 58 other Short Courses in Accounting in United StatesExplore more key information
Visit programme websiteWhat students do after studying
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
This course is ideal for financial analysts and associates. It is also suitable for directors and managers who have transitioned, or hope to transition, to mergers and acquisitions from other areas, such as equities or fixed income.
To get the most from this course you will need solid MS Excel skills and an understanding of financial accounting and of mergers and acquisitions concepts and structures.
Make sure you meet all requirements
Visit programme websiteTuition Fee
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International
404 USD/fullTuition FeeBased on the tuition of 404 USD for the full programme during 14 days. -
National
404 USD/fullTuition FeeBased on the tuition of 404 USD for the full programme during 14 days.