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
(19 reviews)
Intermediate level
Recommended experience
Flexible schedule
Approx. 7 hours
Learn at your own pace
Build toward a degree
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 t financial statements analysis with inter-corporate investments.
Skills you'll gain
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Assessments
13 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
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 assignments
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
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
Instructor
Instructor ratings
4.6 (5 ratings)Offered by
Recommended if you're interested in Business Strategy
University of Illinois Urbana-Champaign
University of Illinois Urbana-Champaign
Università Bocconi
Technical University of Munich (TUM)
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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