Accounting for Mergers and Acquisitions

4 credits

This course explores accounting complexities in mergers, acquisitions, and restructurings, focusing on ASC 805. Topics include acquirer identification, asset valuation, goodwill, legal and tax implications, due diligence, and post-acquisition integration. Through CPA-style assessments, case studies, and projects, students gain skills for careers in corporate finance, investment banking, and advisory, aligning with CPA exam requirements and real-world applications. Prerequisites: restricted to MPAc students (major code RS91) or by department approval.