Accounting for Mergers and Acquisitions: Foundations

Instructor: Oktay Urcan

Intermediate Level • 8 hours to complete • Flexible Schedule

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.

Skills You'll Gain

Financial Reporting
Financial Statement Analysis
Accounting
Consolidation
Financial Accounting
Income Statement
Balance Sheet
Investments
Mergers & Acquisitions
Business Valuation

Shareable Certificate

Earn a shareable certificate to add to your LinkedIn profile

Outcomes

  • Learn new concepts from industry experts
  • Gain a foundational understanding of a subject or tool
  • Develop job-relevant skills with hands-on projects
  • Earn a shareable career certificate

There are 5 modules in this course

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.

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

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.

There are various ways to conduct mergers and acquisitions. In this module, you will explore reverse acquisitions, step acquisitions, and accounting for deconsolidations.