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.
Online recording: M&A accounting
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.