Advanced Accounting for Valuation1 dayClassroom
Introductory/Intermediate

M & A Accounting: Acquisition or Purchase Accounting, Minority Interests and Equity Accounting

• Understand purchase accounting under US GAAP and IFRS, accounting for equity interests using equity accounting and proportional consolidation and dealing with minority interests.
• Accounting for foreign subsidiaries and cumulative translation adjustments.
• Goodwill and fair value measurement of consideration and identifiable assets acquired.
• Practice consolidating companies’ financial statements.

Taxes

• Understand the accounting behind deferred tax assets and liabilities.
• Review examples of how deferred taxes are created.
• Understand how to calculate a company’s effective tax rate and examples of permanent timing differences.
• Understand the accounting behind tax loss carry forwards and carry backs.
• Understand when companies can report tax credits on the income statement and when they cannot.

Pensions

• Understanding pensions and pension accounting under IFRS and US GAAP
• Understanding the components of the pension charge and the balance sheet information.
• Using the disclosure notes to identify pension positions and analyze pension assumptions.
• Cleansing the EBIT and EV to align pension treatments cross company and cross border for comparable company analysis and valuation.

Leases

• Understand the accounting behind capitalized and operating leases.
• Finding information about both capitalized and operating leases in the notes to the financial statements.
• Understand how to convert an operating lease into a capitalized lease for a comparable valuation assignment.

Accounting for Stock Options

• Understanding the current accounting for stock options under US GAAP and IFRS and the impact on earnings and the balance sheet.
• Understanding the implications of stock options on taxation, valuation and comparable company analysis.

Earnings Per Share (EPS)

• Understanding how to calculate basic and diluted Earnings Per Share (EPS).
• Use the treasury method and as if converted method to estimate the potentially dilutive impact of options and convertibles.

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