• Anytime
    Application Deadline
  • 14 days
    Duration

About

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.

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

Detailed Programme Facts

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

English Language Requirements

This programme may require students to demonstrate proficiency in English.

Academic 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

  • International Applies to you

    414 USD/full
    Tuition Fee
    Based on the original amount of 414 USD for the full programme and a duration of 14 days.
  • National Applies to you

    414 USD/full
    Tuition Fee
    Based on the original amount of 414 USD for the full programme and a duration of 14 days.
We've labeled the tuition fee that applies to you because we think you are from and prefer over other currencies.

Funding

Check the programme website for information about funding options.

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.

The Global Study Awards: get funded with up to £10,000 to study abroad

Together with the ISIC Association and British Council IELTS, Studyportals offers you the chance to receive up to £10000 to expand your horizon and study abroad. We want to ultimately encourage you to study abroad in order to experience and explore new countries, cultures and languages.