Accounting Principles for M&A

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.

• Overview of the Equity Methods of Consideration
• Cost method, its sub-categories, and consolidation
• Basics of purchase accounting and the steps to record a acquired balance sheet
• Internal Revenue Code Section 338(G)
• Tax-deductibles Goodwill and Intangibles