For IndividualsFor BusinessesFor UniversitiesFor Governments
Coursera
  • All DegreesExplore Bachelor’s & Master’s degrees
  • Computer Science & EngineeringExplore Computer Science & Engineering degrees
  • BusinessExplore MBA & Business degrees
  • Bachelor’s DegreesExplore master’s degrees from leading universities
  • MasterTrackâ„¢Earn credit towards a Master’s degree
  • University CertificatesAdvance your career with graduate-level learning
Find your New Career
  • Browse
  • Top Courses
  • Log In
  • Join for Free
    Coursera

    Directory

    Search for:

    Master's Degrees
    MasterTracks®
    Professional Certificates
    Specializations
    Courses
    Partners
    Instructors
    Topics

    Videos

    Queries
    Collections
    Course Reviews

    Videos

    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