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
Shareable Certificate
Earn a shareable certificate to add to your LinkedIn profile.
Develop Your Specialized Knowledge
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.