Merger & Acquisition: Accounting & Auditing Impact

Learning Outcomes

Students will be able to discuss and understand the accounting and auditing issues that underlies merger, acquisition, and investment activities among firms that result in complex financial structures

Topics

1. Key topics include the purchase accounting method for acquisitions
2. The equity method for investments
3. The preparation and interpretation of consolidated financial statements
4. Tax implications of mergers and acquisitions
5. Earnings-per-share considerations
6. The accounting implications of intercompany transactions and non-domestic investments
7. The role of internal auditor in pre-acquisition and post-acquisition stage
8. The effect of accounting firms selection toward post-mergers value of the company
9. Auditing method and strategy for due diligence and post-acquisition audit