Advanced Accounting For Investment Banking

Learn frequently encountered investment banking accounting topics not covered in introductory courses.

Last updated 2022-01-10 | 4.9

- At course completion
- you will be well versed in frequently encountered advanced accounting topics.

What you'll learn

At course completion
you will be well versed in frequently encountered advanced accounting topics.

* Requirements

* Introductory accounting knowledge

Description

This exercise-intensive course for finance professionals covers frequently encountered areas of accounting you wont find in introductory courses. We start with how financial statements are adjusted by companies and analysts to show "non-GAAP" results. Then we cover deferred taxes and the activities that create them. Next we cover inter-company investments, with a specific focus on the application of the equity method and consolidation method. We finish by addressing accounting issues that emerge from various debt-related activities, like original issue discount, PIKs, and capitalized interest.

Who this course is for:

  • Investment banking professionals and students seeking a lucrative finance career

Course content

4 sections • 38 lectures

A Note on Course Materials Preview 00:31

Introduction Preview 00:42

Introduction & Stock Based Compensation Preview 05:46

Nonrecurring Items Overview Preview 04:30

Unusual or Infrequent Items Preview 04:16

Non-GAAP Presentation on Financial Statements Preview 07:35

Normalizing Earnings Exercise, Part 1 Preview 11:47

Normalizing Earnings Exercise, Part 2 Preview 09:25

Introduction to Deferred Taxes Preview 08:19

Deferred Tax Liabilities Exercise, Part 1 Preview 10:54

Deferred Tax Liabilities, Part 2 Preview 03:08

Book vs. Tax Basis Preview 01:55

Deferred Tax Assets Exercise, Part 1 Preview 11:07

Deferred Tax Assets Exercise, Part 2 Preview 02:39

Net Operating Losses (NOLs) Preview 06:07

NOL Carrybacks & Valuation Allowance Preview 04:15

NOL Exercise Preview 07:21

Presentation of NOLs in Financials Preview 01:12

Introduction to Intercompany Investments Preview 07:16

Trading, Available for Sale & Held to Maturity Securities Preview 06:55

Equity Method, Part 1 Preview 05:52

Equity Method, Part 2 Preview 06:37

Deferred Taxes & Dividends Received Deductions Arising From Equity Investments Preview 13:39

Paying in Excess of Book Value Under Equity Method Preview 06:34

Paying in Excess of BV Exercise Preview 09:45

Consolidation Method & Noncontrolling Interests, Part 1 Preview 07:48

Consolidation Method & Noncontrolling Interests, Part 2 Preview 10:48

Consolidation Method & Paying in Excess of BV Preview 14:48

Introduction & PIK Debt Preview 05:44

Capitalized Interest Preview 03:21

Original Issue Discount Preview 04:34

OID Zero Coupon Exercise Preview 06:29

OID With Coupon Exercise Preview 04:41

OIP Coupon Exercise Preview 03:43

Deferred Taxes Arising from OID & OIP Preview 03:21

Deferred Taxes Arising from OID & OIP, Exercise 1 Preview 14:29

Deferred Taxes Arising from OID & OIP, Exercise 2 Preview 09:15

Conclusion Preview 00:29