If you’re involved in M&A, the real complexity starts after the deal closes. This course builds on Part 1 and takes you deeper into the accounting and analysis issues that can make—or break—a transaction.

You’ll connect Quality of Earnings insights to what actually shows up on the closing balance sheet, including the critical differences between tax and book reporting. From there, you’ll dive into GAAP business combination accounting (ASC 805) and learn how the acquisition method shapes financial outcomes post-deal.

We’ll tackle the areas where things often go sideways—contingent consideration, deferred revenue, stock options, non-controlling interests and more. You’ll also learn how to identify when business combination accounting applies and how to navigate valuation challenges across key balance sheet accounts.

Bottom line: this course helps you anticipate issues before they become problems. So you can guide transactions with more confidence, fewer surprises and better outcomes for everyone involved.

Not required, but it's recommended to register for both courses in this series:

Mergers & Acquisitions Part 1: The Accountant's Role

Mergers & Acquisitions Part 2: Financial Accounting