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Online course

Mergers and Acquisitions: Accounting Principles

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

This course is part of the Mergers and Acquisitions program, which will enable you to learn how to execute successful mergers and acquisitions, and boost your professional development.

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.

Skip to 0 minutes and 1 secondIt's clear we're entering a period where mergers and acquisitions will be a key part of the business and financial landscape. How will all this imminent M&A activity affect you? And what are you going to do to be prepared? The accelerating M&A trend will have an impact on you whether you are an investment banker or an entrepreneur, a strategic planner or market regulator in corporate finance or R&D. To get the greatest benefit out of a well-timed merger or a strategic acquisition, you'll need deep knowledge of the structure, the steps, the pitfalls, and rewards of a potential deal.

Skip to 0 minutes and 36 secondsThis timely professional certificate course brought to you by the New York Institute of Finance, is designed to provide you with a detailed overview of the entire M&A process, from finding the right opportunity, to analysing the risks and benefits, then structuring, and finally, closing the deal. This course will also introduce you to the key M&A decision making metric, free cash flow, as well as the accounting methods for mergers, acquisitions, and equity investments. Get ready for the M&A boom, and become an expert in all aspects of this essential business dynamic by enrolling in this course. You will be guided by Jeff Hooke and Steve Literati, seasoned M&A subject matter experts on the faculty at NYIF.

Skip to 1 minute and 21 secondsRegister now for the New York Institute of Finance's professional certificate in M&A so you can make the most out of the opportunities ahead.

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

When would you like to start?

What will you achieve?

By the end of the course, 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
  • 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 the 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.

Who developed the course?

The New York Institute of Finance (NYIF) is a global leader in training for financial services and related industries. NYIF trains 50,000 professionals online and in class, in over 120 countries.

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What's included?

  • Unlimited access to this course
  • Includes articles, videos, peer reviews and quizzes
  • Test to validate your learning
  • Certificate of Achievement to prove your success when you're eligible
  • Download and print your Certificate of Achievement anytime
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