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
Instructor: Oktay Urcan
6,307 already enrolled
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Gain insight into a topic and learn the fundamentals.
4.8
(29 reviews)
Intermediate level
Some related experience required
Flexible schedule
Approx. 8 hours
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Build toward a degree
What you'll learn
Account for and interpret economic events and transactions related to inter-corporate investments.
Account for and interpret economic events and transactions related to consolidations.
Account for and interpret economic events and transactions related to special considerations such as bargain purchase and earnouts.
Account for and interpret economic events and transactions related to special types of inter-corporate investments such as reverse acquisitions.
Skills you'll gain
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Assessments
22 assignments
Taught in English
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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 assignments
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 assignments
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 assignments
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 assignments
Instructor
Instructor ratings
4.9 (9 ratings)Offered by
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University of Illinois Urbana-Champaign
University of Illinois Urbana-Champaign
University of Illinois Urbana-Champaign
University of Illinois Urbana-Champaign
Build toward a degree
This course is part of the following degree program(s) offered by University of Illinois Urbana-Champaign. If you are admitted and enroll, your completed coursework may count toward your degree learning and your progress can transfer with you.¹
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You will be eligible for a full refund until 2 weeks after your payment date. You cannot receive a refund once you’ve earned a Course Certificate, even if you complete the course within the 2-week refund period. View our full refund policy.
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