This course aims at assisting you in interpreting financial accounting information related to inter-corporate investments. The course will cover three main topics over four modules: (i) accounting for passive, significant influence, and control type of inter-corporate investments, (ii) special issues and considerations in inter-corporate investments, and (iii) special types of inter-corporate investments.
Accounting for Mergers and Acquisitions: Foundations
Accounting for Mergers and Acquisitions: Foundations
This course is part of Mergers and Acquisitions Specialization
Taught in English
Some content may not be translated
Instructor: Oktay Urcan
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Course
Gain insight into a topic and learn the fundamentals
4.8
(12 reviews)
Intermediate level
Some related experience required
8 hours (approximately)
Flexible schedule
Learn at your own pace
Progress towards a degree
Skills you'll gain
Details to know
Shareable certificate
Add to your LinkedIn profile
Assessments
22 quizzes
Course
Gain insight into a topic and learn the fundamentals
4.8
(12 reviews)
Intermediate level
Some related experience required
8 hours (approximately)
Flexible schedule
Learn at your own pace
Progress towards a degree
See how employees at top companies are mastering in-demand skills
Build your subject-matter expertise
This course is part of the Mergers and Acquisitions Specialization
When you enroll in this course, you'll also be enrolled in this Specialization.
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There are 5 modules in this course
What's included
1 video5 readings
Mergers, acquisitions, and other complex transactions (e.g., spin-offs, carve-outs, leveraged buyouts, and recapitalizations) drastically alter firms’ financial statements. In this module, you will explore main types of equity investments and learn accounting for passive and significant type of investments.
What's included
5 videos2 readings6 quizzes
Investments between 50% and 100% give the acquirer firm control over the target firm for all operational and financial decisions of the target firm. These investments are accounted for using consolidation. In this module, you will explore accounting for consolidation
What's included
5 videos2 readings6 quizzes
There are various special issues in mergers and acquisitions. In this module, you will explore some common special considerations in mergers and acquisitions including definition of business, identifying the acquirer firm, bargain purchase, acquisition related costs, and earnouts.
What's included
6 videos2 readings6 quizzes
There are various ways to conduct mergers and acquisitions. In this module, you will explore reverse acquisitions, step acquisitions, and accounting for deconsolidations.
What's included
4 videos2 readings4 quizzes
Instructor
Instructor ratings
4.8 (7 ratings)
Recommended if you're interested in Finance
University of Illinois at Urbana-Champaign
University of Illinois at Urbana-Champaign
University of Illinois at Urbana-Champaign
University of Illinois at Urbana-Champaign
Get a head start on your degree
This course is part of the following degree programs offered by University of Illinois at Urbana-Champaign. If you are admitted and enroll, your coursework can count toward your degree learning and your progress can transfer with you.
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