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Accounting for Mergers and Acquisitions: Advanced Topics

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Accounting for Mergers and Acquisitions: Advanced Topics

This course is part of Mergers and Acquisitions Specialization

Instructor: Oktay Urcan

6,520 already enrolled

Included with

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4 modules

Gain insight into a topic and learn the fundamentals.

26 reviews

Intermediate level

Recommended experience

Flexible schedule

8 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.

26 reviews

Intermediate level

Recommended experience

Flexible schedule

8 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 special types of divestitures including spinoffs and equity carveouts.
Account for and interpret economic events and transactions related to corporate reorganizations such as leveraged buyouts and recapitalizations.
Account for and interpret economic events and transactions related to tax issues in inter-corporate investments.
Account for and interpret economic events and transactions related to financial statements analysis with inter-corporate investments.

Details to know

Shareable certificate

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Assessments

13 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 advanced issues in inter-corporate investments. The course will cover four main topics over four modules: (i) accounting for spinoffs and equity carveouts, (ii) accounting for leveraged buyouts and recapitalizations, (iii) tax considerations in inter-corporate investments, and (iv) financial statement analysis in the presence 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 acquirer firms may divest their investments in other firms in some exotic ways. In this module, you will explore two notable special divestitures: spinoffs and equity carveouts.

What's included

4 videos7 readings3 assignments1 plugin

4 videosTotal 15 minutes

Meet Professor Urcan1 minute
Special Types of Divestitures0 minutes
Spinoffs4 minutes
Equity Carveouts9 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 Transcript10 minutes

3 assignmentsTotal 75 minutes

Practice Quiz: Spinoffs15 minutes
Practice Quiz: Equity Carveouts30 minutes
Special Types of Divestitures Quiz30 minutes

1 pluginTotal 15 minutes

Demographic Survey15 minutes

Acquirer firms may obtain the control of target firms in some exotic ways. In this module, you will explore two notable corporate reorganizations: leveraged buyouts (LBOs) and recapitalizations (RECAPs).

What's included

3 videos2 readings3 assignments

Inter-corporate investments can result in special tax issues for target shareholders and target firms. In this module, you will explore taxable versus tax-free transactions, step-ups versus carryovers, deferred taxes, and miscellaneous acquisition-related tax issues including loss trafficking and goodwill taxation.

What's included

5 videos2 readings4 assignments

5 videosTotal 16 minutes

Tax Considerations in Inter-Corporate Investments1 minute
Taxable Versus Tax-Free Transaction3 minutes
3-Step-ups versus Carryovers3 minutes
Deferred Taxes8 minutes
Miscellaneous2 minutes

2 readingsTotal 20 minutes

Module 3 Overview10 minutes
Module 3 Transcript10 minutes

4 assignmentsTotal 70 minutes

Practice Quiz: Taxable Versus Tax-Free Transaction15 minutes
Practice Quiz: 3-Step-ups versus Carryovers5 minutes
Practice Quiz: Deferred Taxes20 minutes
Tax Considerations in Inter-Corporate Investments Quiz30 minutes

Financial statement analysis (FSA) builds models to evaluate past position and predict future performance of a firm using financial statements. In this module, you will explore FSA in the presence of inter-corporate investments and calculation of organic versus acquired growth.

What's included

3 videos2 readings3 assignments

3 videosTotal 12 minutes

Financial Statement Analysis with Inter-Corporate Investments2 minutes
Ratio Analysis9 minutes
Organic Versus Acquired Growth2 minutes

2 readingsTotal 20 minutes

Module 4 Overview10 minutes
Module 4 Transcripts10 minutes

3 assignmentsTotal 60 minutes

Practice Quiz: Ratio Analysis20 minutes
Practice Quiz: Organic Versus Acquired Growth10 minutes
Financial Statement Analysis (FSA) with Inter-Corporate Investments Quiz30 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