Course Information

Course No:  663320

Course Name:  A Practical Guide to Mergers, Acquisitions, and Divestitures

Field of Study:    Management Services

Course Description:  

This course discusses all facets of mergers and acquisitions (M&As) and divestitures, including deciding on terms, key factors to consider, pros and cons, types of arrangements, evaluative criteria, valuation methods, financial effects of a merger, holding companies, takeover bids, SEC filing requirements, accounting and reporting requirements for business combinations, and financial analysis of combinations. Also addressed is emergence of corporate development officers (CDOs).

Learning objectives: After completing this section, you should be able to:

  • Identify the characteristics of mergers and the different types of mergers.
  • Recognize the benefits of mergers and why certain companies may choose an acquisition strategy.
  • Recognize the definition of due diligence when considering a merger.
  • Understand how different mergers may affect taxation and financial results.
  • Recognize antitrust guidelines used to determine whether certain mergers would be challenged by the Department of Justice.
  • Identify factors relevant to the stock acquisition of another company.
  • Recognize Securities and Exchange Commission (SEC) rules regarding mergers.
  • Identify advantages of different methods of financing a merger.
  • Recognize different defensive measures used by target companies.
  • Identify different approaches and techniques for merger valuation.
  • Identify the objectives and types of divestitures, and some reasons for divesting business units.
  • Recognize some of the methods a company may use to divest.
  • Identify valuation techniques for divestitures.

Course Material: Online Material

Program level: Overview

Prerequisites: Basic Accounting

Advance preparation: None

Type of delivery method: QAS Self-study

Recommended CPE credits:   6.0

Final examination expiration date:   The program participant will have one year from the date of purchase to complete the course and final examination.



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