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Mergers and Acquisitions: Accounting Principles

FutureLearn

Summary

Price
£302 inc VAT
Study method
Online
Duration
2 weeks · Self-paced
Qualification
No formal qualification

Overview

Understand how to apply accounting and tax principles with this final course in a program about mergers and acquisitions.

Course media

Description

Understand how to manage accounting for mergers and acquisitions

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?

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

Explore how net operating loss limitations may impact the combined company’s future cash flows

Identify a targets’ net identifiable assets by adjusting for existing goodwill, long-term asset write-ups and write-downs, LIFO inventories, deferred tax items, and fees

Describe the fundamental concepts for accounting for business combinations using the purchase model

Summarise the impact of phantom goodwill or phantom depreciation

Investigate the tax considerations for equity method investments

Describe the equity method of consolidation

Who is this course for?

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.

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Legal information

This course is advertised on reed.co.uk by the Course Provider, whose terms and conditions apply. Purchases are made directly from the Course Provider, and as such, content and materials are supplied by the Course Provider directly. Reed is acting as agent and not reseller in relation to this course. Reed's only responsibility is to facilitate your payment for the course. It is your responsibility to review and agree to the Course Provider's terms and conditions and satisfy yourself as to the suitability of the course you intend to purchase. Reed will not have any responsibility for the content of the course and/or associated materials.

FAQs

Study method describes the format in which the course will be delivered. At Reed Courses, courses are delivered in a number of ways, including online courses, where the course content can be accessed online remotely, and classroom courses, where courses are delivered in person at a classroom venue.

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An endorsed course is a skills based course which has been checked over and approved by an independent awarding body. Endorsed courses are not regulated so do not result in a qualification - however, the student can usually purchase a certificate showing the awarding body's logo if they wish. Certain awarding bodies - such as Quality Licence Scheme and TQUK - have developed endorsement schemes as a way to help students select the best skills based courses for them.
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