Accounting for Mergers, Acquisitions, and Complex Financial Structures

1 Course Unit

The objective of this course is to discuss and understand the accounting that underlies merger, acquisition, and investment activities among firms that result in complex financial structures. Key topics include the purchase accounting method for acquisitions, the equity method for investments, the preparation and interpretation of consolidated financial statements, tax implications of mergers and acquisitions, earnings- per-share considerations, the accounting implications of intercompany transactions and non-domestic investments, etc. Also this class will follow the MBA calendar. Fall or Spring Mutually Exclusive: ACCT 7430 Prerequisite: ACCT 1010 AND (ACCT 2120 OR ACCT 2420) 1 Course Unit