Master of Commerce (M.Com.) Mergers Acquisitionsand Corporate Restructuring Syllabus - Mumbai University

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Syllabus for Mergers Acquisitionsand Corporate Restructuring

Elective course · Semester 1 · M.Com. Banking and Finance · 4 credits · 100 marks

Module I: (2CREDITS)

Unit 1 Introduction to M&A : Introduction to Mergers and Acquisitions Mergers-in the nature of acquisitions and amalgamations, types of merger – motives behind mergers – theories of mergers – operating, financial and managerial synergy of mergers – value creation in horizontal, vertical and conglomerate mergers – internal and external change forces contributing to M&A activities- understanding cross border acquisitions M&A - strategic perspective- industry life cycle and product life cycle analysis in M&A decision, strategic approaches to M&A- SWOT analysis, BCG matrix, Porter’s Five forces model- trends in merger activities India and abroad.
Unit 2 Valuation Models in M&A: Valuation – cost of capital-traditional valuation approaches discounted cash flow valuation – asset based valuation- brand valuation-firm valuation- equity valuation- FCFE and FCFF- relative valuation-adjusted present value- (Includingproblems) Methods of financing mergers – cash offer, share exchange ratio – (Including problems) - mergers as a capital budgeting decision.

Module II: (2CREDITS)

Unit 3 Corporate restructuring – different methods of restructuring – joint ventures –sell off and spin off – divestitures – equity carve out – leveraged buy outs(LBO) – management buy outs – master limited partnerships – employee stock ownership plans /stock option plan(ESOP)- detailed understanding of all types of restructuring [ Including Problems ]
Unit 4 Legal, Taxation, and Accounting aspects:Legal and regulatory frame work of M & A – provisions of Companies Act 2013, – SEBI Takeover Code, Provisions of Competition Act.
Taxation of Mergers, Acquisitions and Amalgamations: Amalgamation, Demerger – Special
provisions for computation of cost of acquisition- Conditions for availing loss and depreciation – Tax Neutrality. Accounting aspects of Mergers: Principal methods of Accounting for mergers and acquisitions , Merger and Acquisitions – Why they Fail and How
to make these successful

References

Taxmann’s Merger’s Acquisitions & Corporate Restructuring Strategies & Practices , ● Rabi Narayan Kar&Minakshi
Mergers ,Takeovers, Amalgamations ,D.P.Mittal
Mergers &Acquisitions,Harvy A Poniachek

Reproduced from the University of Mumbai syllabus for M.Com. (Banking & Finance) under NEP 2020, in force from the academic year 2023-24. Wording is as printed in that syllabus. Module numbering is as printed there too.

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This subject is cut from the University circular for its specialisation. Open a document here if you want the whole thing rather than a single subject.

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