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.
Offered By
Accounting for Mergers and Acquisitions: Foundations
University of Illinois at Urbana-ChampaignAbout this Course
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Shareable Certificate
Earn a Certificate upon completion
100% online
Start instantly and learn at your own schedule.
Intermediate Level
Approx. 9 hours to complete
English
Subtitles: English
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.
Intermediate Level
Approx. 9 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
Introduction to Inter-Corporate Investments
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.
2 hours to complete
5 videos (Total 36 min), 2 readings, 6 quizzes
2 hours to complete
Control Type of Investments
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
2 hours to complete
5 videos (Total 24 min), 2 readings, 6 quizzes
2 hours to complete
Special Considerations in Inter-Corporate Investment
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.
2 hours to complete
6 videos (Total 18 min), 2 readings, 6 quizzes
1 hour to complete
Module 4: Special Types of Acquisitions
There are various ways to conduct mergers and acquisitions. In this module, you will explore reverse acquisitions, step acquisitions, and accounting for deconsolidations.
1 hour to complete
4 videos (Total 22 min), 2 readings, 4 quizzes
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