Top Challenges in M&A Accounting – From Valuation to Integration ON DEMAND
Available Until
Your Desk
4.0 Credits
Member Price $116.00
Non-Member Price $133.00
Overview
This course provides an overview of accounting and reporting challenges encountered in M&A transactions. The primary focus on this course is on the top challenges faced by accountants in the preparation and execution of M&A accounting, from valuation and due diligence to post-acquisition integration. This course provides an overview of how to address complex issues such as identifying the acquirer, measuring fair value, allocating purchase price, and accounting for goodwill and contingent consideration.
Highlights
Identifying the acquirer. Pre-acquisition contingencies. Acquisition-related costs. Contingent consideration. The role of the purchase agreement. Recognizing & measuring identifiable assets and liabilities. Classifying or designating. Recognizing assets acquired and liabilities assumed. Recognition exceptions. Measuring assets acquired and liabilities assumed. Noncontrolling interests, and more.
Prerequisites
None.
Designed For
CPAs, CFPs, CEOs and other accounting professionals.
Objectives
Identify the accounting acquirer in mergers and reverse acquisitions. Recognize the impact of pre-acquisition contingencies on accounting. Determine the treatment of acquisition-related costs. Distinguish between purchase agreement terms and their accounting impact. Select the appropriate valuation method for contingent consideration. Identify the steps within the acquisition method for business combinations. Identify overall recognition conditions for intangible assets. Distinguish between different categories of intangibles assets, and more.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Kelen Camehl, Western CPE
Kelen is a recognized author and reviewer of CPE courses and has authored over 85 courses (225+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen has also remained involved in CPA exam content development for nearly 10 years and has authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s “Journal of Accountancy”.
Kelen has over 15 years of progressive finance and accounting experience. He currently serves as an Accounting Policy Consultant with HP, Inc. in Dallas, TX. Most recently he was located in Budapest, Hungary on a three-year international assignment and served in the company’s Houston, TX location prior to this assignment. Prior to HP, he served in multiple accounting roles in the oil & gas industry with ConocoPhillips including technical accounting policy, SOX compliance, and internal audit. He also gained public accounting experience with PricewaterhouseCoopers, working with various clients in the energy, electric, power, gas, and utility sectors.
Non-Member Price $133.00
Member Price $116.00