Jul 16, 2024  
Graduate Record 2010-2011 
Graduate Record 2010-2011 [ARCHIVED RECORD]

GCOM 7450 - Corporate Mergers, Acquisitions, Divisions and Recapitalizations

This eclectic, case-oriented, transaction-based course addresses the various financial, tax, and accounting issues arising in connection with corporate mergers, acquisitions, divisions, and recapitalizations. It presents a detailed introduction to the qualitative and quantitative valuation techniques used in analyzing proposed transactions. Students are exposed to the vast array of legal, tax, and accounting issues that arise in connection with negotiating, structuring, closing, and reporting these transactions and how these various factors impact corporate value. Tax due diligence and financial statement analysis are also covered. This course also examines the conceptual themes and the technical rules that govern the filing of consolidated tax returns and compares and contrasts the those rules with the generally accepted accounting principles that govern the preparation of consolidated financial statements. SFAS 109 (tax provision) is also covered in this course.

Credits: 3