Controllership Compliance Skills: Alliances and M&A
1 hour 40 minutes
Gain an understanding on current market conditions and M&A outlook, decision points in assessing acquisitions, and accounting and due diligence issues.
While both the current and long-term statuses of the U.S. and global economy are in flux due to the COVID-19 pandemic, companies will still be seeking growth opportunities as they adapt to new ways of doing business. These growth opportunities may come in the form of expansion into new products and/or geographic markets via organic growth, but mergers and acquisitions will also likely continue to be part of the growth strategy. The risks inherent in these acquisitions will likely be more difficult to assess, and the due diligence process will be critical. This material explores the current market conditions and M&A outlook, critical decision points in assessing strategic acquisitions, the relevant accounting and due diligence issues, and the relevant tax issues and structuring options that need to be considered and evaluated both during the due diligence process, as well as after closing.
• You will be able to explain the purchase method of accounting to your internal teams and oversight committees.
• You will be able to identify the process for organizing due diligence procedures and understand how risk assessments can sharpen your focus on diligence areas.
• You will be able to identify the key tax considerations and tax due diligence processes when evaluating an acquisition of a target corporation.
• You will be able to recognize the different types of acquisition structures for corporations, including the unique aspects of S corporation acquisitions.