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Course: Accounting for Mergers and Acquisitions: Foundations. Click
here
to go back.
Meet Professor Urcan
Introduction to Inter-Corporate Investments
Passive Investments
Significant Influence
Issues in Equity Method
Intercompany Transactions
Control Type of Investments
Consolidation with Full Ownership
Consolidation after Initial Investment
Consolidation without Full Ownership
Income Statement Consolidation
Special Considerations in Inter-Corporate Investments
Definition of Business
Identifying the Acquirer Firm
Bargain Purchase
Acquisition Related Costs
Earnouts
Special Types of Acquisitions
Reverse Acquisitions
Step Acquisitions
Deconsolidation