Accounting for Mergers and Acquisitions: Foundations

About this course

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. 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 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.