Accounting Principles for M&A

Accounting Principles for M&A

4 h
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  • Course from 400 €
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  • 4 Sequences
  • Intermediate Level

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Course details


Session 1: Equity Methods of Consolidation

  • Lesson 1: General Accounting Guidelines
  • Lesson 2: Significant Control
  • Lesson 3: Summary of Accounting Under the Equity Model
  • Lesson 4: Dividends and Excess of Costs over Book Equity
  • Lesson 5: Adjustments for Intercompany Transactions
  • Lesson 6: Tax Considerations of the Equity Method
  • Lesson 7: Cash Flow Accounting in Equity Methods
  • Class Exercise

Session 2: Cost Method and Consolidation

  • Lesson 1: The Cost Method
  • Lesson 2: Four Sub-Categories of the Cost Method
  • Lesson 3: Consolidation
  • Lesson 4: Minority Interests

Session 3: Purchase Accounting

  • Lesson 1: Purchase Accounting Basics
  • Lesson 2: Steps to Record Acquired Balance Sheet
  • Lesson 3: Step 1: Eliminate Existing Goodwill
  • Lesson 4: Step 2: Reduce Equity Accounts
  • Lesson 5: Step 3: Adjusting Assets and Liabilities to FMV
  • Lesson 6: Step 4: Intangible Assets
  • Lesson 7: Step 5: Record Unrecognized Restructuring Charges
  • Lesson 8: Fair Value of Consideration
  • Lesson 9: Fair Value of Contingent Payment
  • Lesson 10: Calculating Goodwill
  • Lesson 11: Non-Controlling Interests
  • Lesson 12: Accretion and Dilution

Session 4: Special Topics - Internal Revenue Code Section 338(G) and 338(H)(10) Transactions

  • Lesson 1: Section 338 Overview
  • Lesson 2: Tax-deductible Goodwill and Intangibles
  • Lesson 3: NOL Carryforwards and Others




Steve Literati
New York Institute of Finance


The New York Institute of Finance (NYIF), located in the heart of Wall Street, is a global leader in training for financial services and related industries. Started by the New York Stock Exchange in 1922, it now trains 50,000+ professionals in over 120 countries.

NYIF was first mentioned in the introduction to a book called Stock Exchange Procedure by Birl E. Shultz, PhD. In 1921:

“It became evident that, for the sake of the business itself and for the sake of the thousands of young men and women employed by the Exchange and by its member firms, some method should be devised whereby they might learn the fundamentals; the reasons why they did the things which occupied their working days.” NYSE president Charles Gay, 1921. This was the inspiration behind the establishment of the New York Institute of Finance In 1922.

NYIF courses cover everything from investment banking, asset pricing, insurance and market structure to financial modeling, treasury operations, and accounting. The institute has a faculty of industry leaders and offers a range of program delivery options, including virtual, self-study, online courses, and in-person classes. Its US customers include the SEC, the Treasury, Morgan Stanley, Bank of America and most leading worldwide banks.


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