Accounting for Mergers and Acquisitions: Advanced Topics
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Accounting for Mergers and Acquisitions: Advanced Topics
This course is part of Mergers and Acquisitions Specialization
Instructor: Oktay Urcan
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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 to financial statements analysis with inter-corporate investments.
Skills you'll gain
- Corporate Accounting
- Financial Modeling
- Accounting
- Financial Statement Analysis
- Corporate Tax
- Intercompany Accounting
- Balance Sheet
- Specialized Accounting
- Mergers & Acquisitions
- Financial Accounting
- Business Metrics
- Financial Statements
- Tax Laws
- Investment Banking
- Financial Analysis
- Tax
- Corporate Finance
- Tax Management
- Equities
- Private Equity
Details to know
13 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 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.
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 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
4 videos7 readings3 assignments1 plugin
4 videos•Total 15 minutes
- Meet Professor Urcan•1 minute
- Special Types of Divestitures•0 minutes
- Spinoffs•4 minutes
- Equity Carveouts•9 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 Transcript•10 minutes
3 assignments•Total 75 minutes
- Special Types of Divestitures Quiz•30 minutes
- Practice Quiz: Spinoffs•15 minutes
- Practice Quiz: Equity Carveouts•30 minutes
1 plugin•Total 15 minutes
- Demographic Survey•15 minutes
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
3 videos•Total 12 minutes
- Corporate Reorganizations•0 minutes
- Leveraged Buyouts•6 minutes
- Recapitalizations•6 minutes
2 readings•Total 20 minutes
- Module 2 Overview•10 minutes
- Module 2 Transcripts•10 minutes
3 assignments•Total 60 minutes
- Corporate Reorganizations Quiz•30 minutes
- Practice Quiz: Leveraged Buyouts•15 minutes
- Practice Quiz: Recapitalizations•15 minutes
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
5 videos•Total 16 minutes
- Tax Considerations in Inter-Corporate Investments•1 minute
- Taxable Versus Tax-Free Transaction•3 minutes
- 3-Step-ups versus Carryovers•3 minutes
- Deferred Taxes•8 minutes
- Miscellaneous•2 minutes
2 readings•Total 20 minutes
- Module 3 Overview•10 minutes
- Module 3 Transcript•10 minutes
4 assignments•Total 70 minutes
- Tax Considerations in Inter-Corporate Investments Quiz•30 minutes
- Practice Quiz: Taxable Versus Tax-Free Transaction•15 minutes
- Practice Quiz: 3-Step-ups versus Carryovers•5 minutes
- Practice Quiz: Deferred Taxes•20 minutes
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
3 videos•Total 12 minutes
- Financial Statement Analysis with Inter-Corporate Investments•2 minutes
- Ratio Analysis•9 minutes
- Organic Versus Acquired Growth•2 minutes
2 readings•Total 20 minutes
- Module 4 Overview•10 minutes
- Module 4 Transcripts•10 minutes
3 assignments•Total 60 minutes
- Financial Statement Analysis (FSA) with Inter-Corporate Investments Quiz•30 minutes
- Practice Quiz: Ratio Analysis•20 minutes
- Practice Quiz: Organic Versus Acquired Growth•10 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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