Mergers & Acquisitions Part 2: Financial Accounting 2024

Wednesday, January 15, 2025
Webcast or Webinar, Online
11:00AM - 2:30 PM (opens at 10:30AM) EST
4Credits

Registration is Open

Members
$159.00 Regular Price
Non-Members
$209.00 Regular Price

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$80.00 Members / $112.00 Non-Members
Course Type: Webcast
Course Code: 24/126098
Level: Intermediate
Vendor: California CPA Education Foundation
Field of Study: Accounting

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. Be sure to register for both courses in this series: Mergers & Acquisitions Part 1: The Accountant's Role Mergers & Acquisitions Part 2: Financial Accounting

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

Major Topics:

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

Major Topics:

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

Designed For:

Financial and accountant advisors.

Prerequisites:

Some knowledge of M&A process.