Course Features
Duration
2 weeks
Delivery Method
Online
Available on
Lifetime Access
Accessibility
Mobile, Desktop
Language
English
Subtitles
English
Level
Intermediate
Effort
4 hours per week
Teaching Type
Self Paced
Course Description
Course Overview
Alumni Network
International Faculty
Post Course Interactions
Instructor-Moderated Discussions
Skills You Will Gain
What You Will Learn
Investigate how the Aggregate Deemed Sales Price and Adjusted Grossed-Up Basis are determined
Discuss the conditions that make a 338(h)(10) transaction economically feasible
Identify the mechanism of an IRC 338(h)(10) transaction
Interpret the conditions that make a 338(g) transaction economically feasible
Identify the mechanism of an IRC 338(g) transaction
Calculate the accretion and dilution of future earnings resulting from business combinations
Explain how to estimate the impact of target's unrecognised intangible assets on goodwill and the combined company's future earnings
Calculate the acquisition purchase price and transaction goodwill
Explore how net operating loss limitations may impact the combined company's future cash flows
Identify a targets' net identifiable assets by adjusting for existing goodwill, long-term asset write-ups and write-downs, LIFO inventories, deferred tax items, and fees
Describe the fundamental concepts for accounting for business combinations using the purchase model
Summarise the impact of phantom goodwill or phantom depreciation
Investigate the tax considerations for equity method investments
Describe the equity method of consolidation
Target Students
This course is ideal for financial analysts and associates
It is also suitable for directors and managers who have transitioned, or hope to transition, to mergers and acquisitions from other areas, such as equities or fixed income