Description

How to structure a company divesting subsidiary, and how to calculate a set of pro-forma post-divestiture financial statements. Understand the difference between spin-offs, split-offs, and carve-outs.

Learning Objectives

---

1. Recall the process of divestitures.
2. Determine how to account for a company divesting a subsidiary.
3. Calculate pro-forma post-divestiture financial statements.