Accounting Principles for M&A: Online Course from edX

In this course, you will learn how to apply accounting and federal income tax principles to project earnings and cash flows, specifically of the post-combination entity.
To drive concepts home, you will work on real world examples and journal entries for common to complex M&A; accounting treatments.
This course is part of the New York Institute of Finance’s popular Mergers & Acquisitions Professional Certificate program.

Syllabus

Session 1: Equity Methods of Consolidation
- Lesson 1: General Accounting Guidelines
- Lesson 2: Significant Control
- Lesson 3: Summary of Accounting Under the Equity Model
- Lesson 4: Dividends and Excess of Costs over Book Equity
- Lesson 5: Adjustments for Intercompany Transactions
- Lesson 6: Tax Considerations of the Equity Method
- Lesson 7: Cash Flow Accounting in Equity Methods
- Class Exercise
Session 2: Cost Method and Consolidation
- Lesson 1: The Cost Method
- Lesson 2: Four Sub-Categories of the Cost Method
- Lesson 3: Consolidation
- Lesson 4: Minority Interests
Session 3: Purchase Accounting
- Lesson 1: Purchase Accounting Basics
- Lesson 2: Steps to Record Acquired Balance Sheet
- Lesson 3: Step 1: Eliminate Existing Goodwill
- Lesson 4: Step 2: Reduce Equity Accounts
- Lesson 5: Step 3: Adjusting Assets and Liabilities to FMV
- Lesson 6: Step 4: Intangible Assets
- Lesson 7: Step 5: Record Unrecognized Restructuring Charges
- Lesson 8: Fair Value of Consideration
- Lesson 9: Fair Value of Contingent Payment
- Lesson 10: Calculating Goodwill
- Lesson 11: Non-Controlling Interests
- Lesson 12: Accretion and Dilution
Session 4: Special Topics - Internal Revenue Code Section 338(G) and 338(H)(10) Transactions
- Lesson 1: Section 338 Overview
- Lesson 2: Tax-deductible Goodwill and Intangibles
- Lesson 3: NOL Carryforwards and Others

Accounting Principles for M&A