Mergers & Acquisitions Part 2: Financial Accounting WEBCAST

Overview

This course is designed to provide a deep dive into purchase accounting, also known as business combination accounting or the “acquisition method” of accounting for business combinations. You’ll become familiar with ASC 805, Business Combinations and recent Codification updates impacting purchase accounting. We’ll discuss the key analysis points, including the definition of a business and identify which transactions require the application of business combination accounting. The course covers common difficulties, including joint ventures and non-controlling interests, determining the acquisition date, valuation allowances and most balance sheet categories, including intangibles, inventory and deferred income taxes.

Highlights

Identifying the acquirer and the acquisition date. Recognition and measurement issues on the acquisition date. Intangible assets. Deferred income taxes. Stock options.

Prerequisites

Some knowledge of M&A process.

Designed For

Financial and accountant advisors.

Objectives

Recognize the M&A process and the accountant s role. Determine how deal drivers present opportunities for client service. Evaluate critical deal points and terms. Determine how to plan and execute an effective due diligence process.

Preparation

None.

Notice

None.