M&A Accounting
Learn about key M&A accounting principles, with an emphasis on full consolidation
Overview
During the M&A accounting course, full consolidation, noncontrolling interest and equity / associate method investments are covered.
- Full consolidation for acquisition of 100% of a company
- Noncontrolling interest (acquisition of >50% but <100%)
- Equity method / associate investments (acquisition of >20% but <50%)
- Consideration paid
- Calculating goodwill
- Consolidating the income statement and balance sheet
- Impact of M&A transactions on earnings
- Deal financing
Speakers:
Brian Bland-Clark