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Accounting for Mergers and Acquisitions: Foundations

Accounting for Mergers and Acquisitions: Foundations

This course is part of Mergers and Acquisitions Specialization

Instructor: Oktay Urcan

8,475 already enrolled

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4 modules

Gain insight into a topic and learn the fundamentals.

50 reviews

Intermediate level

Some related experience required

Flexible schedule

9 hours to complete

Learn at your own pace

Build toward a degree

Learn more

4 modules

Gain insight into a topic and learn the fundamentals.

50 reviews

Intermediate level

Some related experience required

Flexible schedule

9 hours to complete

Learn at your own pace

Build toward a degree

Learn more

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

Details to know

Shareable certificate

Add to your LinkedIn profile

Assessments

22 assignments

Taught in English

91% of learners achieved a positive career outcome

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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.

Learn new concepts from industry experts
Gain a foundational understanding of a subject or tool
Develop job-relevant skills with hands-on projects
Earn a shareable career certificate

There are 4 modules in this course

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.

Module details

In this module, you will become familiar with the course, your classmates, and our learning environment. The orientation will also help you obtain the technical skills required for the course. We will then cover how 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

6 videos7 readings6 assignments1 plugin

6 videosTotal 37 minutes

Meet Professor Urcan1 minute
Introduction to Inter-Corporate Investments3 minutes
Passive Investments6 minutes
Significant Influence7 minutes
Issues in Equity Method16 minutes
Intercompany Transactions4 minutes

7 readingsTotal 70 minutes

Syllabus10 minutes
Online Education at Gies College of Business10 minutes
Updating Your Profile10 minutes
About the Discussion Forums10 minutes
Getting to Know Your Classmates10 minutes
Module 1 Overview10 minutes
Module 1 Lecture Transcripts10 minutes

6 assignmentsTotal 80 minutes

Introduction to Inter-Corporate Investments Quiz30 minutes
Overview Practice Quiz10 minutes
Passive Investment Practice Quiz10 minutes
Significant Influence-Equity Method Practice Quiz10 minutes
Issues in Equity Method Practice Quiz10 minutes
Intercompany Transactions Practice Quiz10 minutes

1 pluginTotal 15 minutes

Demographic Survey15 minutes

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

5 videosTotal 24 minutes

Control Type of Investments2 minutes
Consolidation with Full Ownership8 minutes
Consolidation after Initial Investment8 minutes
Consolidation without Full Ownership4 minutes
Income Statement Consolidation2 minutes

2 readingsTotal 20 minutes

Module 2 Overview10 minutes
Module 2 Lecture Transcripts10 minutes

6 assignmentsTotal 100 minutes

Control Type of Investments Quiz30 minutes
Overview Practice Quiz 10 minutes
Consolidation with Full Ownership Practice Quiz30 minutes
Consolidation after Initial Investment Practice Quiz10 minutes
Consolidation without Full Ownership Practice Quiz10 minutes
Income Statement Consolidation Practice Quiz10 minutes

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

6 videosTotal 18 minutes

Special Considerations in Inter-Corporate Investments1 minute
Definition of Business4 minutes
Identifying the Acquirer Firm2 minutes
Bargain Purchase4 minutes
Acquisition Related Costs3 minutes
Earnouts4 minutes

2 readingsTotal 20 minutes

Module 3 Overview10 minutes
Module 3 Lecture Transcripts10 minutes

6 assignmentsTotal 70 minutes

Special Considerations in Inter-Corporate Investment Quiz30 minutes
Definition of Business Practice Quiz5 minutes
Identifying the Acquirer Firm Practice Quiz5 minutes
Bargain Purchase Practice Quiz10 minutes
Acquisition Related Costs Practice Quiz10 minutes
Earnouts Practice Quiz10 minutes

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

4 videosTotal 22 minutes

Special Types of Acquisitions0 minutes
Reverse Acquisitions4 minutes
Step Acquisitions11 minutes
Deconsolidation6 minutes

2 readingsTotal 20 minutes

Module 4 Overview10 minutes
Module 4 Transcripts10 minutes

4 assignmentsTotal 47 minutes

Special Types of Acquisitions Quiz30 minutes
Reverse Acquisitions Practice Quiz5 minutes
Step Acquisitions Practice Quiz6 minutes
Lesson 4-4: Deconsolidation Practice Quiz6 minutes

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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