Day 5 - M&A Accounting, Analysis and Modeling Fundamentals

Online Price:
$995.00 (You save $200.00)
Start Date(s) - Location:

What To Bring

It is important that you bring a laptop (preferably a PC) with Microsoft Excel, Word and PowerPoint, and Adobe Reader installed.

Product Description

Day 5 (am) - M&A Accounting

During this session participants learn the accounting rules to incorporate equity investments in the consolidated accounts and work on several examples by preparing proforma financials for a variety of cases. Complexities such as noncontrolling interests and equity method investments (associates/affiliates), and their impact on earnings and cash flows are also covered.

Key topics:

  • Accounting rules for equity investments
    • Fair value through profit and loss investments
    • Available for sale investments
    • Equity method investments (associates/affiliates)
    • Proportional consolidation
    • Full consolidation
    • Noncontrolling interest
  • Consolidation of balance sheet and income statement
  • Impact of an M&A transaction on earnings
  • Goodwill calculations
  • Goodwill impairment test
  • The impact of deal financing

Online recording: M&A accounting

Day 5 (pm) - M&A Analysis and Modeling Fundamentals

This session covers the basic steps of analyzing an acquisition – covering the impact of a deal on the financial statements with a particular focus on EPS, PE and contribution analysis. By the end of the session, the class build an accretion /dilution model using EPS forecasts and acquisition assumptions, proforma leverage ratios and a proforma balance sheet.

Key topics:

  • Big picture: what is the transaction impact on acquirer and target shareholders?
  • Preparing key acquisition data
  • Building a flexible funding structure
  • Modeling acquisition adjustments
  • Calculating the accretion/dilution effects of the deal
  • Understanding the significance of relative P/Es
  • Calculating and understanding contribution analysis
  • Ownership issues
  • Income statement contribution
  • Credit issues and leverage ratios
  • The strategic implication of different financing alternatives
  • Synergies and synergies needed to break even
  • Proforma balance sheet
  • Sensitivity and scenario analysis
  • Online recording: Merger analysis and modeling

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