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Mergers and Acquisitions - Accounting Principles

FutureLearn

14 days
Duration
404 USD/full
404 USD/full
Unknown
Tuition fee
Unknown
Unknown
Apply date
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Start date

About

Understand how to manage accounting for mergers and acquisitions with this Mergers and Acquisitions - Accounting Principles course offered by FutureLearn in partnership with the New York Institute of Finance!

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

Programme 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

Key information

Duration

  • Part-time
    • 14 days
    • 4 hrs/week

Start dates & application deadlines

You can apply for and start this programme anytime.

Language

English

Delivered

Online
  • Self-paced
  • No Attendance
  • Proactive tutoring and support
  • Individual work/assignments (with online group discussions)

Academic requirements

We are not aware of any academic 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.

Tuition Fee

To alway see correct tuition fees
  • International

    404 USD/full
    Tuition Fee
    Based on the tuition of 404 USD for the full programme during 14 days.
  • National

    404 USD/full
    Tuition Fee
    Based on the tuition of 404 USD for the full programme during 14 days.

Funding

Studyportals Tip: Students can search online for independent or external scholarships that can help fund their studies. Check the scholarships to see whether you are eligible to apply. Many scholarships are either merit-based or needs-based.

Fresh content

Updated in the last 9 months

Check the official programme website for potential updates.

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Mergers and Acquisitions - Accounting Principles
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FutureLearn

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