Mergers and Acquisitions: Accounting Principles

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.

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.

• Consolidation
• Introduction
• Equity methods of consolidation
• Cost method and consolidation
• Conclusion
• Purchase accounting and special topics
• Introduction
• Purchase accounting
• Adjusting assets and liabilities to fair market value
• Purchase accounting (continued)
• Special topics
• Conclusion