This course is part of Mergers & Acquisitions (M&A).
This comprehensive course from the New York Institute of Finance focuses on applying accounting and federal income tax principles in mergers and acquisitions contexts. Students learn to project earnings and cash flows for post-combination entities through practical examples and journal entries. The curriculum covers equity methods of consideration, cost method analysis, purchase accounting fundamentals, and tax implications. Special attention is given to Internal Revenue Code Section 338 transactions and tax-deductible goodwill. Real-world examples and exercises reinforce learning throughout the course.
Instructors:
English
Arabic, German, English, 9 more
What you'll learn
Apply equity methods of consolidation and understand their tax implications
Master cost method accounting and its various subcategories
Execute purchase accounting steps for acquired balance sheets
Understand IRC Section 338(G) implications for M&A transactions
Calculate and account for tax-deductible goodwill and intangibles
Skills you'll gain
This course includes:
PreRecorded video
Graded assignments, exams
Access on Mobile, Tablet, Desktop
Limited Access access
Shareable certificate
Closed caption
Get a Completion Certificate
Share your certificate with prospective employers and your professional network on LinkedIn.
Created by
Provided by

Top companies offer this course to their employees
Top companies provide this course to enhance their employees' skills, ensuring they excel in handling complex projects and drive organizational success.





There are 4 modules in this course
This course provides a thorough understanding of accounting and tax principles essential for M&A transactions. Students learn to apply equity methods of consolidation, understand cost method variations, and master purchase accounting principles. The curriculum covers critical topics including fair value considerations, goodwill calculation, and tax implications under IRC Section 338. Through practical examples and exercises, participants develop skills in projecting earnings and cash flows for post-merger entities.
Equity Methods of Consolidation
Module 1
Cost Method and Consolidation
Module 2
Purchase Accounting
Module 3
Special Topics - Internal Revenue Code Section 338(G) and 338(H)(10) Transactions
Module 4
Fee Structure
Individual course purchase is not available - to enroll in this course with a certificate, you need to purchase the complete Professional Certificate Course. For enrollment and detailed fee structure, visit the following: Mergers & Acquisitions (M&A)
Instructor

7 Courses
Instructor at New York Institute of Finance
Anton has twelve years of financial services experience and more than 10 years of academic experience, teaching finance, economics and mathematics to graduate and undergraduate students. His research interests include the effects of securitization and rational default behavior on mortgage credit extension.
Testimonials
Testimonials and success stories are a testament to the quality of this program and its impact on your career and learning journey. Be the first to help others make an informed decision by sharing your review of the course.
Frequently asked questions
Below are some of the most commonly asked questions about this course. We aim to provide clear and concise answers to help you better understand the course content, structure, and any other relevant information. If you have any additional questions or if your question is not listed here, please don't hesitate to reach out to our support team for further assistance.