Course

Accounting for Mergers and Acquisitions: Foundations

University of Illinois at Urbana-Champaign

This course delves into the intricacies of interpreting financial accounting information related to inter-corporate investments, offering comprehensive insights into complex organizational structures through the lens of financial accounting information. The course is divided into four modules:

  1. Module 1: Focuses on accounting for passive, significant influence, and control type of inter-corporate investments, along with special issues and considerations.
  2. Module 2: Explores control type of investments, including consolidation with full ownership, after initial investment, and without full ownership.
  3. Module 3: Discusses special considerations in inter-corporate investments, such as definition of business, identifying the acquirer firm, bargain purchase, acquisition related costs, and earnouts.
  4. Module 4: Explores special types of acquisitions, including reverse acquisitions, step acquisitions, and deconsolidation.

This course is designed to benefit a wide range of individuals, including students, investors, analysts, bankers, consultants, managers, and deal-makers, seeking to gain a deeper understanding of financial accounting in the context of inter-corporate investments.

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Accounting for Mergers and Acquisitions: Foundations
Course Modules

This course is divided into four modules, covering topics such as accounting for inter-corporate investments, control types, special considerations, and special types of acquisitions.

Course Orientation

This module provides an overview of the course and covers essential aspects such as updating your profile and getting to know your classmates, setting the stage for a comprehensive learning experience.

Introduction to Inter-Corporate Investments

Module 2 delves into the introduction to inter-corporate investments, passive investments, significant influence, and issues in the equity method, providing a solid foundation for understanding these concepts.

Control Type of Investments

Module 3 focuses on control type of investments, including consolidation with full ownership, after initial investment, without full ownership, and income statement consolidation, offering in-depth insights into these critical areas.

Special Considerations in Inter-Corporate Investment

This module explores special considerations in inter-corporate investments, such as defining business, identifying the acquirer firm, bargain purchase, acquisition related costs, and earnouts, providing a comprehensive understanding of these complex aspects.

Module 4: Special Types of Acquisitions

Module 4 covers special types of acquisitions, including reverse acquisitions, step acquisitions, and deconsolidation, offering valuable insights into these unique aspects of inter-corporate investments.

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