M&A Accounting Complexities

This session explains the more complex issues of M&A accounting, including line items in the accounts that have special impact on merger analysis and valuation.

• Purchase accounting review
• Goodwill calculations, including:
  • Contingent consideration
  • Equity issuance fees
  • Financing fees
  • Legal, accounting, tax and M&A advisory fees
  • Fair value of net assets acquired
  • Deferred tax implications of asset step ups
• Impairment testing
• Negative goodwill
• Foreign subsidiaries
• Equity method accounting for equity affiliates/associates
• Accounting for minority interests
• Proportional consolidation for joint ventures