Accounting Principles for M&A
Learn M&A accounting methods to analyze earnings, cash flows, and tax implications while mastering core transaction principles.
Learn M&A accounting methods to analyze earnings, cash flows, and tax implications while mastering core transaction principles.
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
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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
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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
Instructor
9 Courses
NYIF Instructor Specializing in Corporate Finance and Mergers & Acquisitions
Steve Literati is an instructor at the New York Institute of Finance (NYIF), focusing on corporate finance, mergers and acquisitions, and corporate strategy. He holds a CFA designation, an MBA from the Wharton School, and a BA in Economics from Lafayette College. With a robust background, Steve was previously the Senior Vice President of Business Development at Pearson Plc, where he led teams in sourcing and negotiating deals to enhance the company's capabilities. As the former Chief Financial Officer of Pearson Educational Measurement, he improved financial forecasting and implemented controls under Sarbanes-Oxley regulations. Currently, he serves as the Senior Director for Workforce Readiness at Educational Testing Service (ETS) in Princeton, NJ.
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