M&A Accounting & Purchase Price Allocation

Overview

Learn about common fraud schemes and detection techniques. Utilize trends to assess risk in the context of any audit. Understand fraud requirements of the auditing standards.

Highlights

• Learn the difference between mergers and acquisitions, as well as the reasons to engage in M&A
• Understand how an acquisition changes some of the core accounting principles
• Incorporate fair value adjustments and the impact on deferred taxes
• Calculate goodwill and what it represents
• Recognize how the deal structure may change the accounting for certain items
• Identify the treatment of debt issuance fees and transaction expenses

Objectives

• Understand the M&A accounting process, including purchase price allocation and the creation of Goodwill
• Learn how fair value adjustments, as well as the transaction's structure, impacts deferred taxes
• Create a pro forma (combined) balance sheet with appropriate transaction adjustments

Preparation

Attendees should have a basic understanding of accounting fundamentals and reading financial statements.

Notice

This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by CalCPA. The course expires one year from the purchase date. Format = Online Self-Study.