Course ID: MABC

Accounting, Tax and Business Considerations of M&A Transactions

For those professionals who need to understand the accounting and tax ramifications of merger and acquisition transactions. Attendees will be able to draw upon the real-life experience of the presenters from a myriad of merger and acquisition transactions and use those experiences to further their knowledge in the M&A area.

Learning Objectives

Upon completion of this course, participants will be able to:

  • Understand the process of merger and acquisition transactions from the investigation stage through the execution stage.
  • Understand the business aspects of certain types of merger and acquisition transaction from both the Buyer and Seller’s perspective including the difference between a taxable and nontaxable transaction.
  • Become conversant with deal structure and the typical agreements associated with same.
  • Identify the key accounting and tax issues surrounding business combinations in order to provide value to your client/organization.

Major Topics

  • 1. Key concepts
  • 2. Valuation issues
  • 3. Acquirer structure considerations
  • 4. Seller structure considerations
  • 5. Character of taxable proceeds
  • 6. Contingent purchase price arrangements
  • 7. Utilizing compensation arrangements and earnout payments
  • 8. Private company alternative
  • 9. Book-tax basis difference 1
  • 0. Deferred tax consequences.

Advanced Preparations


Who Should Attend

This course is designed for accounting professionals engaged in assisting their clients or organization in accounting, tax and reporting for merger and acquisition transactions.

Fields of Study

Accounting, Auditing, Specialized Knowledge, Taxes


Experienced Senior Accountant and above.


Business Learning Institute Dulaney Center II

CPE Credits




This course is available for your group as:


Let's Roll!

To learn more or customize this course for your group, complete this form and a COCPA team member will get back with you shortly.

Or, contact COCPA: (800) 523-9082 or
Your browser is out-of-date!

Update your browser to view this website correctly.

Update my browser now