Mergers, Acquisitions and Joint Ventures (1)Financial and Accounting Aspects of Mergers, Acquisitions and Joint Ventures For Managers, Entrepreneurs, Private Equities and Corporate Investors-(Diploma-Postgraduate)

HRODC Postgraduate Training Institute
In Al Farwānīyah (Kuwait)

£ 4,800 - (Rs 4,16,023)
+ VAT
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Important information

  • Training
  • Al farwānīyah (Kuwait)
  • Duration:
    6 Days
  • When:
    Flexible
Description


Suitable for: Chief Executive Officers. Chief Financial Officers. Company Owners. Presidents and Vice-Presidents of Finance. Treasurers. Controllers. Corporate Planning Directors. Corporate Strategic Planners. Financial Planners and Analysts. Directors of Mergers and Acquisitions. Accountants

Important information
Venues

Where and when

Starts Location
Flexible
Flexible
Al Farwānīyah
al-Kuwait, Kuwait
See map

Course programme

Course Contents Concepts and Issues

· Merger and Acquisition (M&A) Accounting: An Overview

· Introducing M&A Accounting

· SFAS 141: Business Combinations

· SFAS 142: Goodwill and Intangible Assets

· FAS 141R and FAS 160

· Changes under FAS 141R and 160

· 1R and FAS 160

o Changes under FAS 141R and 160

§ Equity Securities Valuation

§ Transaction Costs

§ Contingent Considerations

§ In-Process Research and Development

§ Partial Control Acquisitions

§ Partial Non-Control Acquisitions

· Purchase Method of Accounting

o Accounting for a Purchase Transaction: Mechanics

o The Purchase Accounting Adjustments

o Example of Purchase Method of Accounting

· LIFO Reserve Adjustment

· Writing Up Assets

· Equity Method of Accounting

o Accounting for an Equity Transaction: Mechanics

o Example of Equity Method of Accounting

· Synergies and Joint Opportunities

· Common Investment Vehicles

o Preferred Stock

o Subordinated Debt

· Bells, Whistles and other Features

o Conversion Features

o Exchangeable Features

o Call provisions

o Warrants

· Mergers and Acquisitions Transaction

· Mergers and Acquisitions

· Proof Behind Mergers and Acquisitions

· General Evidence

o Companies which are Taken Over: Types

o Mergers vs. Tender Offers

o Cross-Border Mergers and Acquisitions

· Reason Behind Mergers and Acquisitions

o Gain Scale

o Growth

o Diversification

o Synergies

o Research and Development

o Integrate

· Valuation of Mergers and Acquisitions

o Stand Alone Analysis

o Takeover Analysis

o Cash Offer Tender Premium

o Merger Premiums

o Pro Forma Merger Analysis

o Stock Price and Shareholder Analysis

· Creating Value in Mergers and Acquisitions

o Strategic Analysis

o Financial Analysis

o Financial Impact on Surviving Company

o Public Market Response

· Structural Alternatives

o Tax-Free Transaction

o Taxable Transactions

· Form of Merger or Acquisition

o Stock-for-Stock Mergers

o Cash Transactions

· Accounting for Mergers and Acquisitions

· Case Study

· Divestitures and Asset Sales Transactions

· Introduction

· Evidence

· Rationale

o Enhance Operating Performance

o Enhance Capital Structure

o Capitalise on Strength of Private Market Value vs. IPO Value

o Thwart Takeover

· Divestitures vs. Other Forms of Restructuring

· Divestitures and Asset sales Valuation

o Stand Alone Value

o Takeover Value

o Accretion or Dilution Analysis

· The Divestiture Process

o The Negotiated Sale

o The Controlled Competitive Sale

o The Auction Process

· Seller Considerations

o Strategic Buyer’s Perspective

o Positioning the For-Sale Company

o Negotiation Strategy

o Pre- and Post-Deal Considerations

o Deal Structure Considerations

· Accounting for Divestitures and Asset Sales

· Case Study

· Joint Ventures and Alliances Transactions

· Introduction

· Joint Ventures vs. Alliances

· Evidence Behind Joint Ventures and Alliances

o New Technology Access

o Diversification

o Influence Partner’s Competencies

o Synergies

o New Market or Products Development

o Competitive Advantage

o Risk or Cost Sharing

o Efficiencies Maximinisation

o Employees Retention and Attraction

· Joint Ventures and Alliances Valuation

o Initial Contributions of Partners

o Potential Cash Flows of the Venture

o Long-Term Outcome of the Venture

o Overall value of the Venture

· Key Success Variables

· Case Study

Mergers Acquisitions Joint Ventures and Strategic Alliances (1) Financial and Accounting Aspects of Mergers Acquisitions and Joint Ventures for Managers London UK SFAS 141 SFAS 142 FAS 141R FAS 160 Purchase Method of Accounting LIFO Reserve Adjustment Equity Method of Accounting Synergies Divestiture and Asset Sale


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