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
Get more detailsVisit official programme website
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
- 14 days
- 4 hrs/week
Start dates & application deadlines
- No Attendance
- Proactive tutoring and support
- Individual work/assignments (with online group discussions)
DisciplinesFinance Accounting Taxation View 9 other Short Courses in Taxation in United States
We are not aware of any academic requirements for this programme.
We are not aware of any English requirements for this programme.
- 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.
International404 USD/fullTuition FeeBased on the tuition of 404 USD for the full programme during 14 days.
National404 USD/fullTuition FeeBased on the tuition of 404 USD for the full programme during 14 days.
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.
Apply and win up to €10000 to cover your tuition fees.
Updated in the last 9 months
Check the official programme website for potential updates.