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
University of Illinois at Urbana-ChampaignÜber diesen Kurs
Kompetenzen, die Sie erwerben
- Mergers And Acquisitions (M&A)
- Taxes
- Financial Statement
- Accounting
- Corporate Accouting
von

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.
Beginnen Sie damit, auf Ihren Master-Abschluss hinzuarbeiten.
Lehrplan - Was Sie in diesem Kurs lernen werden
Course Orientation
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.
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).
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.
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.
Häufig gestellte Fragen
Wann erhalte ich Zugang zu den Vorträgen und Aufgaben?
Was bekomme ich, wenn ich das Zertifikat erwerbe?
Ist finanzielle Unterstützung möglich?
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