NEW YORK UNIVERSITY
Stern School of Business
Accounting for Mergers, Acquisitions and Related Matters
Fall 2003
C10.0022
Prof. John Bildersee
Office: 432 Tisch
Tel. 998-0027
jbilders@stern.nyu.edu
Class web site: www.stern.nyu.edu/~jbilders & Blackboard
Text: Advanced Financial Accounting (8th Ed. Huefner, Largay & Hamlen)
Course Content: This course concentrates on Mergers and Acquisitions and
Consolidated Financial Statements. It also covers accounting for investments,
international operations and financial instruments (derivatives). The primary
focus is on mechanics and problem solving. Some analysis will be included.
The course does not cover all the CPA related materials that might be found in a
two semester advanced accounting sequence.
Attendance and completion of homework are essential. Assigned homework will
be collected at random times. It will be reviewed for effort.
Problems designated for the classroom should be reviewed before class. You
are expected to be able to contribute to discussions about the problems.
Tests: There will be two mid-terms and a final. Exams are open book.
Grades:
Test 1
Test 2
Test 3
Classroom participation and attendance
30 points
30 points
30 points
10 points
Date
Topic
9/3 Introduction –
9/8 Intercorporate Investments –
Marketable Securities
9/10 Intercorporate Investments – Cost
and Equity Methods
9/15 Mergers and Acquisitions –
Accounting Methods
9/17 Mergers and Acquisitions –
Contingencies & Intangibles
9/19 Mergers and Acquisitions –
Leveraged Buyouts
9/24 Mergers and Acquisitions –
Restructurings
9/29 Merger & Acquisitions/
Consolidations
10/1 Consolidations – Balance Sheet
10/8 Consolidations – Balance Sheet
10/13 Consolidations – Balance Sheet
10/15 Consolidations – After Date of
Acquisition
10/20 Examination I
10/22 Consolidations – After Date of
Acquisition
10/27 Consolidations – Intercompany
Transactions – Land & PPE
10/29 Consolidations – Intercompany
Transactions – Sales
11/3 Conceptual Issues –Consolidated
Reporting
11/5 Segment Reporting
11/10 Foreign Currency – Introduction
11/12 Examination 2
11/17 Foreign Currency – Translation
Reading
Pg 4-7 to 4-12
Ch 1
Ch 1
Ch 2
Ch 2
Finish Ch 2;
Start Ch 3
Ch 3
Ch 3
Ch 3
Ch 4
E4.1
E1.2, E1.4
E1.5, E1.10, E1.8, P1.1
P1.10
E2.3, E2.4
P2.3, P2.4, E2.2, E2.5, E2.6
P2.7
E3.1
E3.2, E3.4
E3.8
E3.5, E3.6
P3.2, P3.4 P3.1, P3.3 (1)
E4.2
Ch 4 (Inc
E4.3, E4.10, E4.1, E4.8, P4.6
Appendix)
P4.1
Ch 5 (pp. 1-12, E5.1, E5.5
18-24)
Ch 5 (pp. 12E5.3, P5.10 E5.6, E5.7, E5.9,
18; 24-28)
P5.3
Mod A (pp. A1- EA.2, EA.7
A7; A13-A21)
Mod D
ED.2, ED.5 EA.3, EA.8
Ch 9
E9.2
Ch 9
11/19 Foreign Currency –Consolidations Ch 9
11/24 Foreign Currency – Transactions Ch 10
11/26 Foreign Currency – Forwards,
Hedges
12/1 Financial Instruments –
Introduction, Futures
12/3 Financial Instruments – Hedge
Effectiveness, Options, Caps
12/8 Review
Final Exam
Assigned Problems
Classroom
Homework
Ch 10
Ch 11
Ch 11
E9.5, E9.6, E9.3, E9.4
E9.9
P9.1, P9.9 E9.7, E9.11, P9.2
E10.1, E10.2, P9.8 (1)
E10.4
E10.5, E10.6, E10.3
E10.8, E10.9
E11.1, E11.3 E10.10, P10.3,
P10.6
E11.2, E11.7 E11.5, P11.1