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Accounting for
business combinations has undergone major changes under FAS 141R
and FAS 160. The seminar explains these changes, the concepts
underlying those changes, and discusses their likely impacts on
structuring of mergers and acquisitions. FAS 142, which covers
accounting for goodwill and intangible assets is also discussed.
The CPE course uses simple spreadsheet-based examples to explain the
basic concepts clearly, provides a detailed explanation of the deferred
income tax consequences of business combinations and asset purchases,
accounting for tax deductible goodwill, and covers goodwill impairment
and its consequences, stock options, contingencies, and earnouts in a
business combination, and explains how business combinations affect
projected financial statements and metrics; what makes acquisitions
accretive or dilutive to EPS.
This course qualifies for CPE credit. See
below for more detail.
CPE Course Agenda
- Overview with Simple Examples
- Introduction to Tax Issues Relating to Business Combinations
- Scope of Business Combination Standards
- Computing the Cost of Acquiring the Target
- Allocating the Acquisition Cost to the Acquired Assets and Assumed
Liabilities
- Accounting for Non-Controlling Interests under FAS 160
- Understanding FAS 142 on Goodwill
- Tax Issues
- Understanding the Consequences of Business Combinations
Tuition: $1,645
CPE Credit: 16 Recommended Hours
Prerequisite: Knowledge of Basic
Accounting
Preparation: None
Level of Knowledge: Intermediate
Field of Study: Accounting
Delivery Method: Group Live Instructor Led Course
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