This course aims at assisting you in interpreting financial accounting information related to inter-corporate investments. The course will cover three main topics over four modules: (i) accounting for passive, significant influence, and control type of inter-corporate investments, (ii) special issues and considerations in inter-corporate investments, and (iii) special types of inter-corporate investments.
Accounting for Mergers and Acquisitions: Foundations
伊利诺伊大学香槟分校課程信息
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中級
完成時間大約為9 小時
英語（English）
字幕：英語（English）
可靈活調整截止日期
根據您的日程表重置截止日期。
可分享的證書
完成後獲得證書
100% 在線
立即開始，按照自己的計劃學習。
中級
完成時間大約為9 小時
英語（English）
字幕：英語（English）
提供方
伊利诺伊大学香槟分校
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.
立即開始攻讀碩士學位
此 課程 隸屬於 伊利诺伊大学香槟分校 提供的 100% 在線 Master of Business Administration (iMBA)。
如果您被錄取參加全部課程，您的課程將計入您的學位學習進程。
授課大綱 - 您將從這門課程中學到什麼
完成時間為 1 小時
Course Orientation
完成時間為 1 小時
1 個視頻 （總計 1 分鐘）, 5 個閱讀材料
完成時間為 2 小時
Introduction to Inter-Corporate Investments
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.
完成時間為 2 小時
5 個視頻 （總計 36 分鐘）, 2 個閱讀材料, 6 個測驗
完成時間為 2 小時
Control 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
完成時間為 2 小時
5 個視頻 （總計 24 分鐘）, 2 個閱讀材料, 6 個測驗
完成時間為 2 小時
Special Considerations in Inter-Corporate Investment
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.
完成時間為 2 小時
6 個視頻 （總計 18 分鐘）, 2 個閱讀材料, 6 個測驗
完成時間為 1 小時
Module 4: Special Types of Acquisitions
There are various ways to conduct mergers and acquisitions. In this module, you will explore reverse acquisitions, step acquisitions, and accounting for deconsolidations.
完成時間為 1 小時
4 個視頻 （總計 22 分鐘）, 2 個閱讀材料, 4 個測驗
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