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Top Challenges in M&A Accounting - From Valuation to Integration
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Top Challenges in M&A Accounting - From Valuation to Integration
Course Description:
This course provides an overview of accounting and reporting challenges encountered in M&A transactions. The primary focus is on the top challenges faced by accountants in the preparation and execution of M&A accounting, from valuation and due diligence to post-acquisition integration. This course provides an overview of how to address complex issues such as identifying the acquirer, measuring fair value, allocating purchase price, and accounting for goodwill and contingent consideration.
Learning Objectives:
Upon successful completion of this course, participants will be able to:
Course Description:
This course provides an overview of accounting and reporting challenges encountered in M&A transactions. The primary focus is on the top challenges faced by accountants in the preparation and execution of M&A accounting, from valuation and due diligence to post-acquisition integration. This course provides an overview of how to address complex issues such as identifying the acquirer, measuring fair value, allocating purchase price, and accounting for goodwill and contingent consideration.
Learning Objectives:
Upon successful completion of this course, participants will be able to:
- Identify the accounting acquirer in mergers and reverse acquisitions
- Recognize the impact of pre-acquisition contingencies on accounting
- Determine the treatment of acquisition-related costs
- Distinguish between purchase agreement terms and their accounting impact
- Select the appropriate valuation method for contingent consideration
- Identify the steps within the acquisition method for business combinations
- Identify overall recognition conditions for intangible assets
- Distinguish between different categories of intangibles assets
- Identify overall measurement principles including specific exceptions
- Recognize the accounting alternative available for private and not-for-profit entities
- Identify the key considerations in the recognition and measurement of goodwill
- Determine the accounting treatment for income taxes in a business combination
- Recognize the accounting requirements for step acquisitions
- Identify subsequent measurement requirements for assets and liabilities recognized
- Recognize overall characteristics of goodwill impairment testing
- Recognize ASC 805 disclosure requirements for business combinations
- Identify common post-acquisition pitfalls, such as fair value allocation inconsistencies
Course Number:
KC83
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
January 2025
CPE Credits:
4
Prerequisites:
None
Advanced Preparation:
None
KC83
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
January 2025
CPE Credits:
4
Prerequisites:
None
Advanced Preparation:
None
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