Accounting for Mergers & Acquisitions and Valuation DU 5th Semester

Wishlist Share
Share Course
Page Link
Share On Social Media

About Course

Complete Exam-Ready Course for Delhi University Students

Are you inย 5th Semester at Delhi University, (Bcom Prog./Bcom Hons.)ย and struggling to prepare for your Accounting for Mergers & Acquisitions and Valuationย exam?

Thisย one complete courseย gives youย everythingย you need to scoreย 100% Full marks, even if you havenโ€™t studied a single chapter yet.

This is not just another theory course. Itโ€™s aย targeted, exam-oriented programย builtย strictly as per DU syllabusย โ€” designed to make you exam-ready inย minimum timeย withย maximum understanding.

Show More

What Will You Learn?

  • ๐Ÿ“˜ Made for DU Students, by DU Experts
  • Content strictly aligned with University of Delhi syllabus and paper pattern.
  • ๐ŸŽฏ Guaranteed Exam Success
  • Study smart with the exact material DU examiners expect โ€” no extra theory, only what scores marks.
  • โฑ๏ธ Time-Saving & Fully Structured
  • Every unit, topic, and concept explained in the same order as your DU textbook, so you donโ€™t get lost.
  • ๐Ÿ’ป Learn Anytime, Anywhere
  • Access lectures 24ร—7 from your phone or laptop โ€” at your own pace.
  • ๐Ÿ”ฅ Enroll Now โ€“ Limited Seats for Live Guidance Batch!
  • ๐Ÿš€ Donโ€™t risk your semester marks. Join now and turn your DU exam into a guaranteed success story.

Course Content

Unit 1: Introduction to Mergers and Acquisitions
Introduction to mergers and acquisitions (M&A), Types of Mergers, Participants in Merger and Acquisition, Understanding financial statements and key valuation concepts, Leveraging M&A for value creation, M&A- Cure for Corporate Turbulence, Fast Track Mergers, Significance of Intellectual Property Rights in M&A, Cross Border Mergers.

  • Locked

Unit 2: Modelling and Valuation
Income Approach (Capitalization Method and Discounted Cash Flow Method); Market Approach (Comparable Company Method); Assets Approach (Book Value Method and Liquidation Method); Modelling for Internal Rate of Return calculations; Discounted cash flow valuation; Due Diligence in M&A, Negotiation; Synergistic benefits and distribution of Synergy gains.

Unit 3: Accounting for Mergers and Acquisitions (Indian Perspective)
Looking at the dynamics of an actual transaction, Examining the effects of the transaction, Accounting for Amalgamation in the nature of Purchase, Accounting for Amalgamation in the nature of Merger, Treatment of Reserve on Amalgamation, Amalgamation after balance sheet date, Acquisition under Business Transfer Agreement (BTA), Accounting for Business Combination as per Ind AS 103, Identifying a business combination, Acquisition Method, Acquisition Date, Applications of Acquisition methods, Common Control Accounting as per Ind AS 103, Accounting for Acquisition-related Transaction Costs, Acquisition of control through the acquisition of Equity Shares, Acquisition of Group of Assets.

Unit 4: Accounting for Mergers and Acquisitions (International Perspective)
Identification of the Acquirer, Determining the Acquisition Date, Recognising and Measuring Identifiable Assets Acquired & Liabilities, Conditions for Recognition (IFRS 3 Paras 10-14), Measurement Principle- Fair Values (IFRS 3 Para 18) subject to Exceptions (IFRS 3 Paras 22- 31A), Recognising and Measuring any Non-Controlling Interest (NCI), Identifying and Measuring Consideration (IFRS 3 Para 37), Recognising and Measuring Goodwill or Gain from a Bargain Purchase transaction, Controversies and Dilemma in Accounting for M&A, Accounting for M&A, Features of Pooling Accounting, Criteria for Pooling of Interests, Incentives to choose Pooling Over Purchase, Accounting for Valuation of Goodwill, IFRS-3 on International Accounting Standards for M&A, Comparison between Indian GAAP and IFRS-3.

Unit 5: Laws and Regulations affecting M&A, Demerger and Reverse Merger
Tax Laws, The Companies Act, 2013, The Competition Act, 2002, SEBI Regulations and any other laws and regulations affecting M&A, Substantial Acquisitions and Buyouts in listed and unlisted space, Ethical Considerations in M&A; Conceptualization of Demerger; Tax Laws, The Companies Act, 2013, SEBI Regulations and any other laws and regulations affecting Demerger; Accounting Aspects of Demerger, Demerger vs. Reconstruction; Reverse Merger.

Scroll to Top