Accounting for Mergers and Acquisitions: Foundations
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Accounting for Mergers and Acquisitions: Foundations
This course is part of Mergers and Acquisitions Specialization
Instructor: Oktay Urcan
8,592 already enrolled
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What you'll learn
Account for and interpret economic events and transactions related to inter-corporate investments.
Account for and interpret economic events and transactions related to consolidations.
Account for and interpret economic events and transactions related to special considerations such as bargain purchase and earnouts.
Account for and interpret economic events and transactions related to special types of inter-corporate investments such as reverse acquisitions.
Details to know
22 assignments
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There are 4 modules in this course
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.
The course will be useful for students to understand complex organizational structures through the lens of financial accounting information and will benefit investors, analysts, bankers, consultants, managers, and any deal-makers.
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 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.
What's included
6 videos7 readings6 assignments1 plugin
6 videos•Total 37 minutes
- Meet Professor Urcan•1 minute
- Introduction to Inter-Corporate Investments•3 minutes
- Passive Investments•6 minutes
- Significant Influence•7 minutes
- Issues in Equity Method•16 minutes
- Intercompany Transactions•4 minutes
7 readings•Total 70 minutes
- Syllabus•10 minutes
- Online Education at Gies College of Business•10 minutes
- Updating Your Profile•10 minutes
- About the Discussion Forums•10 minutes
- Getting to Know Your Classmates•10 minutes
- Module 1 Overview•10 minutes
- Module 1 Lecture Transcripts•10 minutes
6 assignments•Total 80 minutes
- Overview Practice Quiz•10 minutes
- Passive Investment Practice Quiz•10 minutes
- Significant Influence-Equity Method Practice Quiz•10 minutes
- Issues in Equity Method Practice Quiz•10 minutes
- Intercompany Transactions Practice Quiz•10 minutes
- Introduction to Inter-Corporate Investments Quiz•30 minutes
1 plugin•Total 15 minutes
- Demographic Survey•15 minutes
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
What's included
5 videos2 readings6 assignments
5 videos•Total 24 minutes
- Control Type of Investments•2 minutes
- Consolidation with Full Ownership•8 minutes
- Consolidation after Initial Investment•8 minutes
- Consolidation without Full Ownership•4 minutes
- Income Statement Consolidation•2 minutes
2 readings•Total 20 minutes
- Module 2 Overview•10 minutes
- Module 2 Lecture Transcripts•10 minutes
6 assignments•Total 100 minutes
- Overview Practice Quiz •10 minutes
- Consolidation with Full Ownership Practice Quiz•30 minutes
- Consolidation after Initial Investment Practice Quiz•10 minutes
- Consolidation without Full Ownership Practice Quiz•10 minutes
- Income Statement Consolidation Practice Quiz•10 minutes
- Control Type of Investments Quiz•30 minutes
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.
What's included
6 videos2 readings6 assignments
6 videos•Total 18 minutes
- Special Considerations in Inter-Corporate Investments•1 minute
- Definition of Business•4 minutes
- Identifying the Acquirer Firm•2 minutes
- Bargain Purchase•4 minutes
- Acquisition Related Costs•3 minutes
- Earnouts•4 minutes
2 readings•Total 20 minutes
- Module 3 Overview•10 minutes
- Module 3 Lecture Transcripts•10 minutes
6 assignments•Total 70 minutes
- Definition of Business Practice Quiz•5 minutes
- Identifying the Acquirer Firm Practice Quiz•5 minutes
- Bargain Purchase Practice Quiz•10 minutes
- Acquisition Related Costs Practice Quiz•10 minutes
- Earnouts Practice Quiz•10 minutes
- Special Considerations in Inter-Corporate Investment Quiz•30 minutes
There are various ways to conduct mergers and acquisitions. In this module, you will explore reverse acquisitions, step acquisitions, and accounting for deconsolidations.
What's included
4 videos2 readings4 assignments
4 videos•Total 22 minutes
- Special Types of Acquisitions•0 minutes
- Reverse Acquisitions•4 minutes
- Step Acquisitions•11 minutes
- Deconsolidation•6 minutes
2 readings•Total 20 minutes
- Module 4 Overview•10 minutes
- Module 4 Transcripts•10 minutes
4 assignments•Total 47 minutes
- Reverse Acquisitions Practice Quiz•5 minutes
- Step Acquisitions Practice Quiz•6 minutes
- Lesson 4-4: Deconsolidation Practice Quiz•6 minutes
- Special Types of Acquisitions Quiz•30 minutes
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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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Reviewed on May 28, 2025
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You will be eligible for a full refund until 2 weeks after your payment date. You cannot receive a refund once you’ve earned a Course Certificate, even if you complete the course within the 2-week refund period. View our full refund policy.
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