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Dec 12, 2024
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ACCT 6214 - Mergers and Acquisitions
Credits: 2
Detailed examination of the controversial nature of mergers, acquisitions, and consolidations accounting, with a focus on the differential impact of alternative methods of accounting for economically similar transactions and the implications of the same for managerial behavior, valuation, and investors. Reviews the revised merger accounting standards (SFAS 141/142), which require that all mergers be accounted for using one method, while GAAP still affords significant discretion to managers in implementing these standards. Insights generated from discussions of the M&A setting are applied to various other scenarios where managers can influence or dictate accounting choice. Explores the important differences in U.S. GAAP and IFRS and their implications, given the FASB’s harmonization project with IASB. Includes discussion of accounting issues associated with other corporate restructuring transactions such as LBOs, spin-offs, and carve-outs. Prerequisite: ACCT 6202 or enrollment in the M.S.A. program.
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