Accounting Principles for M&A

This session covers fundamental concepts of equity methods in consolidation accounting, including general accounting guidelines, significant control mechanisms, and the equity model. The module explores dividend handling, cost-book equity relationships, intercompany transactions, tax implications, and cash flow accounting within equity methods.

This session explores the cost method of accounting and its application in business consolidations. Students learn about the various sub-categories of the cost method, consolidation principles, and the treatment of minority interests in financial reporting.

This comprehensive session covers the fundamentals of purchase accounting, including detailed steps for recording acquired balance sheets, handling goodwill, equity adjustments, and fair value considerations. Students learn about intangible assets, restructuring charges, contingent payments, and the treatment of non-controlling interests.

This session focuses on specialized topics in tax accounting, particularly Section 338 transactions. Students learn about tax-deductible goodwill and intangibles, NOL carryforwards, and other specific provisions of the Internal Revenue Code related to M&A transactions.