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.
Accounting for Mergers and Acquisitions: Advanced Topics
Accounting for Mergers and Acquisitions: Advanced Topics
This course is part of Mergers and Acquisitions Specialization
Instructor: Oktay Urcan
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4.6
(16 reviews)
Intermediate level
Recommended experience
Flexible schedule
Approx. 7 hours
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Assessments
13 quizzes
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
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
3 videos2 readings3 quizzes
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 quizzes
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 quizzes
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 quizzes
Instructor
Offered by
Recommended if you're interested in Business Strategy
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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