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By the end of the course, you‘ll be able to...
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Investigate how the Aggregate Deemed Sales Price and Adjusted Grossed-Up Basis are determined
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Discuss the conditions that make a 338(h)(10) transaction economically feasible
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Identify the mechanism of an IRC 338(h)(10) transaction
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Interpret the conditions that make a 338(g) transaction economically feasible
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Identify the mechanism of an IRC 338(g) transaction
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Calculate the accretion and dilution of future earnings resulting from business combinations
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Explain how to estimate the impact of target's unrecognised intangible assets on goodwill and the combined company's future earnings
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Calculate the acquisition purchase price and transaction goodwill
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Explore how net operating loss limitations may impact the combined company's future cash flows
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Identify a targets' net identifiable assets by adjusting for existing goodwill, long-term asset write-ups and write-downs, LIFO inventories, deferred tax items, and fees
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Describe the fundamental concepts for accounting for business combinations using the purchase model
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Summarise the impact of phantom goodwill or phantom depreciation
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Investigate the tax considerations for equity method investments
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Describe the equity method of consolidation
