M&A Accounting
Develop an understanding of the line items on financial statements that arise when a business makes investments in other businesses. The course covers investments ranging from small, non-influential equity stakes, to full acquisitions and all key related accounting impacts. Confidence with this material is essential for many real-world valuation and modeling tasks.
View video to get a brief overview of the course
What do you get on this course?
Objectives
- Understand the different classification of non-controlling investments a company can make in the equity of other businesses
- Understand the nature of equity affiliate investments, and their impact on the IS, BS and CFS
- Understand full consolidation of the IS and BS after an acquisition and the resulting creation of goodwill
- Understand how non-controlling interests (NCI) are created, and their impact on the IS, BS and CFS at inception and over time
key Topics
Complete topics step by step or jump to any of the below at any time.
- Financial Assets
- Associates
- Full consolidation
- Balance sheet
- Goodwill
- Deal income statement
- NCI
Having trouble deciding? Check out AMT Training’s latest online financial courses.
2 hours of video content.
Estimated 4 hours to complete.
How to access your course
- Checkout and pay for the course(s).
- Your course(s) will be added to your DELTA account.
- You will then receive an email with joining instructions.
- You will have 12 months access from date of purchase.
Pre-requisites
This course is open to all. To maximize the benefit of this course we recommend an understanding of financial statements and Microsoft Excel.
Technical Requirements
You will need an Internet connected device to access the videos and download supporting resources. Supporting resources can be used offline, which require Microsoft Excel 2003 or later and a PDF reader.
Comprehensive Resources
You’ll be able to easily access all of the materials you need through our learning management system DELTA
- Bite-size trainer led HD videos detailing step by step techniques and best practices.
- Download the slides and files as used in the videos, which can be completed while watching or saved for later.
- Open forum for quick problem solving.
