并购:会计准则

Mergers and Acquisitions: Accounting Principles

Understand how to apply accounting and tax principles with this final course in a program about mergers and acquisitions.

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纽约金融学院
FutureLearn
  • 完成时间大约为 2
  • 初级
  • 英语
注:本课程由FutureLearn和Linkshare共同提供,因开课平台的各种因素变化,以上开课日期仅供参考

你将学到什么

Investigate how the Aggregate Deemed Sales Price and Adjusted Grossed-Up Basis are determined

Discuss the conditions that make a 338(h)(10) transaction economically feasible

Identify the mechanism of an IRC 338(h)(10) transaction

Interpret the conditions that make a 338(g) transaction economically feasible

Identify the mechanism of an IRC 338(g) transaction

Calculate the accretion and dilution of future earnings resulting from business combinations

Explain how to estimate the impact of target's unrecognised intangible assets on goodwill and the combined company's future earnings

Calculate the acquisition purchase price and transaction goodwill

Explore how net operating loss limitations may impact the combined company's future cash flows

Identify a targets' net identifiable assets by adjusting for existing goodwill, long-term asset write-ups and write-downs, LIFO inventories, deferred tax items, and fees

Describe the fundamental concepts for accounting for business combinations using the purchase model

Summarise the impact of phantom goodwill or phantom depreciation

Investigate the tax considerations for equity method investments

Describe the equity method of consolidation

课程概况

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.

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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.

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