Accounting for Mergers and Acquisitions: Advanced Topics

About this course

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. The course will be useful for students to understand complex organizational structures through the lens of financial accounting information and will benefit investors, analysts, bankers, consultants, managers, and any deal-makers.

What you will learn

• Account for and interpret economic events and transactions related to special types of divestitures including spinoffs and equity carveouts.
• Account for and interpret economic events and transactions related to corporate reorganizations such as leveraged buyouts and recapitalizations.
• Account for and interpret economic events and transactions related to tax issues in inter-corporate investments.
• Account for and interpret economic events and transactions related to financial statements analysis with inter-corporate investments.