К содержимому
learnspaceYOUR NEXT CHAPTER
ПРОСТРАНСТВО ОБУЧЕНИЯ
ГлавнаяКаталог курсовМоё обучениеCoursera

Знания без границ

Учитесь у лучших университетов и компаний мира.

Открыть Coursera
Интеграция
Пространство университета
Моё пространствоСтраница курса
↵
ЯЛичный кабинетСтудент
© 2026 LearnSpaceКаждый день — возможность узнать больше.Помощь
Accounting for Mergers and Acquisitions: Foundations · LearnSpace
Назад в каталог
courseraБизнес

Accounting for Mergers and Acquisitions: Foundations

Курс от University of Illinois Urbana-Champaign
Средний≈ 9 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

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.

Навыки, которые вы освоите

Mergers & AcquisitionsFinancial StatementsConsolidationAccountingFinancial AccountingCorporate AccountingInvestmentsInvestment BankingEquitiesIntercompany AccountingTechnical AccountingBusiness ValuationFinancial Statement AnalysisFinancial ReportingStandard Accounting Practices

Программа курса

4 модулей · 57 учебных материалов

01Course Orientation and Module 1: Introduction to Inter-Corporate Investments20 материалов

About the Course

Meet Professor UrcanВидеоSyllabusЧтениеOnline Education at Gies College of BusinessЧтениеDemographic SurveyPLUGIN

About Your Classmates

Учитесь у экспертов

Oktay Urcan

Professor of Accountancy and Academic Director of iDegrees and Josef and Margot Lakonishok Faculty Fellow and Fred & Virginia Roedgers Faculty Fellow in Accountancy

 Accounting for Mergers and Acquisitions: Foundations
В каталоге вашей программы

Инвестируйте в себя

Новые знания — в удобное для вас время.

Начать на Coursera

Обучение откроется на Coursera
в новой вкладке

Обучение на Coursera

≈ 9 ч

4 модулей

Язык: Английский

Субтитры: Арабский, Французский, Украинский, Китайский (Китай), Греческий, Итальянский, Бразильский португальский, Вьетнамский, Нидерландский, Корейский, Немецкий, Русский, Тайский, Индонезийский, Шведский, Турецкий, Испанский, Хинди, Японский, Казахский, Польский

Часть программы вашего университета
Updating Your ProfileЧтение
About the Discussion ForumsЧтение
Getting to Know Your ClassmatesЧтение

Module 1 Information

Module 1 OverviewЧтениеModule 1 Lecture TranscriptsЧтение

Lesson 1-1: Introduction to Inter-Corporate Investments Overview

Introduction to Inter-Corporate InvestmentsВидеоOverview Practice QuizЗадание

Lesson 1-2: Passive Investment

Passive InvestmentsВидеоPassive Investment Practice QuizЗадание

Lesson 1-3: Significant Influence-Equity Method

Significant InfluenceВидеоSignificant Influence-Equity Method Practice QuizЗадание

Lesson 1-4: Issues in Equity Method

Issues in Equity MethodВидеоIssues in Equity Method Practice QuizЗадание

Lesson 1-5: Intercompany Transactions

Intercompany TransactionsВидеоIntercompany Transactions Practice QuizЗадание

Module 1 Review

Introduction to Inter-Corporate Investments QuizЗадание
02Module 2: Control Type of Investments13 материалов

Module 2 Information

Module 2 OverviewЧтениеModule 2 Lecture TranscriptsЧтение

Lesson 2-1: Control Type of Investments Overview

Control Type of InvestmentsВидеоOverview Practice Quiz Задание

Lesson 2-2: Consolidation with Full Ownership

Consolidation with Full OwnershipВидеоConsolidation with Full Ownership Practice QuizЗадание

Lesson 2-3: Consolidation after Initial Investment

Consolidation after Initial InvestmentВидеоConsolidation after Initial Investment Practice QuizЗадание

Lesson 2-4: Consolidation without Full Ownership

Consolidation without Full OwnershipВидеоConsolidation without Full Ownership Practice QuizЗадание

Lesson 2-5: Income Statement Consolidation

Income Statement ConsolidationВидеоIncome Statement Consolidation Practice QuizЗадание

Module 2 Review

Control Type of Investments QuizЗадание
03Module 3: Special Considerations in Inter-Corporate Investment14 материалов

Module 3 Information

Module 3 OverviewЧтениеModule 3 Lecture TranscriptsЧтение

Lesson 3-1: Special Considerations in Inter-Corporate Investments

Special Considerations in Inter-Corporate InvestmentsВидео

Lesson 3-2: Definition of Business

Definition of BusinessВидеоDefinition of Business Practice QuizЗадание

Lesson 3-3: Identifying the Acquirer Firm

Identifying the Acquirer FirmВидеоIdentifying the Acquirer Firm Practice QuizЗадание

Lesson 3-4: Bargain Purchase

Bargain PurchaseВидеоBargain Purchase Practice QuizЗадание

Lesson 3-5: Acquisition Related Costs

Acquisition Related CostsВидеоAcquisition Related Costs Practice QuizЗадание

Lesson 3-6: Earnouts

EarnoutsВидеоEarnouts Practice QuizЗадание

Module 3 Review

Special Considerations in Inter-Corporate Investment QuizЗадание
04Module 4: Special Types of Acquisitions10 материалов

Module 4 Information

Module 4 OverviewЧтениеModule 4 TranscriptsЧтение

Lesson 4-1: Special Types of Acquisitions

Special Types of AcquisitionsВидео

Lesson 4-2: Reverse Acquisitions

Reverse AcquisitionsВидеоReverse Acquisitions Practice QuizЗадание

Lesson 4-3: Step Acquisitions

Step AcquisitionsВидеоStep Acquisitions Practice QuizЗадание

Lesson 4-4: Deconsolidation

DeconsolidationВидеоLesson 4-4: Deconsolidation Practice QuizЗадание

Module 4 Review

Special Types of Acquisitions QuizЗадание