M&A Training

Advanced Accounting

4 videos
Available for free to our members
About the training

This course is intended for those who want to go further in technical accounting preparation and prepare for the most complicated questions of the interviews.

Throughout the course, we address the most complex points of accounting that may be asked during interviews:

  • Group accounts 
  • Calendarisation methods
  • Financial projections

These points are key because they are also linked to the different valuation methods and the bridge between Enterprise Value and Equity Value. They are therefore very frequently tested in interviews, especially in the last rounds.

We will work on theoretical concepts to understand and master advanced accounting but also the very practical ways to answer questions .

Questions you will be able to answer
  • Walk me through group accounting methods 
  • Numerical cases on consolidation methods: Full, proportionate and equity investments
  • What are minority interests? How are they recognized in the financial statements?
  • What are equity affiliates?
  • How to project a P&L? Which financial drivers are used?
  • What is the difference between FIFO and LIFO?
The keywords of the training
The videos of the training
  • Course 1
    M&A Training
    Consolidation Methods and Group Accounts

    When a company invests in another company, the accounting method depends on the % control. This course gives a detailed overview of all control thresholds and how to account for different stake levels. 

    31 min
  • Course 2
    M&A Training

    The purpose of calendarisation is to be able to compare companies that do not close their accounts at the same time of the year. We will study concepts widely used in finance and in interviews: LTM, NTM, YTD, FY, CY.

    10 min
  • Course 3
    M&A Training
    Financial Projections

    Financials projections are essential to build business plans or to value companies. This video will present an overview of key projection drivers that we will always use.

    8 min
  • Course 4
    M&A Training
    Focus on Inventories

    This video gives a detailed overview of all the accounting methods for inventories, their advantages and drawbacks. The methods we will study are LIFO, FIFO and WAC (weighted average cost).

    8 min