Consolidation, Business Combinations and Investment Accounting

Why Attend

Organizations are getting into increasingly complex business transactions. Business combinations and forming strategic partnerships and alliances are becoming the norm for many organizations. Additionally, treasury departments are making daily decisions to invest available funds in order to maximize the return on investments.

Accounting and finance professionals have to be ready to help management understand the effects of recording such transactions on company's financials. This course discusses the accounting treatment for these transactions and highlights the most recent standards updates in these matters.

Course Methodology

The course focuses on individual and group exercises, case studies and presentations.

Course Objectives

By the end of the course, participants will be able to:

• Identify different types of financial instruments and the accounting methods for each
• Appraise investment transactions according to equity method
• Apply the acquisition method for business combinations
• Recognize the process of consolidating financial statements
• Properly account for intercompany asset transactions and eliminations

Target Audience

Financial managers and controllers, accounting managers, senior accountants, financial analysts, investment accountants, general ledger accountants, financial assistants, and any professional involved in accounting for business combinations and consolidations and professionals who wish to understand accounting for financial instruments.

Target Competencies

• Accounting for equity and debt securities
• Consolidating Financial statements
• Accounting according to equity method
• Accounting for non controlling interest
• Accounting for goodwill