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.
Offered By
Accounting for Mergers and Acquisitions: Advanced Topics
University of Illinois at Urbana-ChampaignAbout this Course
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Flexible deadlines
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Shareable Certificate
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100% online
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Approx. 8 hours to complete
English
Subtitles: English
Skills you will gain
- Mergers And Acquisitions (M&A)
- Taxes
- Financial Statement
- Accounting
- Corporate Accouting
Flexible deadlines
Reset deadlines in accordance to your schedule.
Shareable Certificate
Earn a Certificate upon completion
100% online
Start instantly and learn at your own schedule.
Approx. 8 hours to complete
English
Subtitles: English
Offered by
University of Illinois at Urbana-Champaign
The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs.
Start working towards your Master's degree
This course is part of the 100% online Master of Business Administration (iMBA) from University of Illinois at Urbana-Champaign.
If you are admitted to the full program, your courses count towards your degree learning.
Syllabus - What you will learn from this course
1 hour to complete
Course Orientation
1 hour to complete
1 video (Total 1 min), 5 readings
2 hours to complete
Special Types of Divestitures
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.
2 hours to complete
3 videos (Total 14 min), 2 readings, 3 quizzes
2 hours to complete
Corporate Reorganizations
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).
2 hours to complete
3 videos (Total 12 min), 2 readings, 3 quizzes
2 hours to complete
Tax Considerations in Inter-Corporate Investments
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.
2 hours to complete
5 videos (Total 16 min), 2 readings, 4 quizzes
2 hours to complete
Financial Statement Analysis (FSA) with Inter-Corporate Investments
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.
2 hours to complete
3 videos (Total 12 min), 2 readings, 3 quizzes
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