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Oktay Urcan

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.

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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.

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What's inside

Syllabus

Course Orientation
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.
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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
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.
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.

Good to know

Know what's good
, what to watch for
, and possible dealbreakers
Develops a core understanding of financial accounting information related to inter-corporate investments, which is standard practice in accounting for complex business transactions
Taught by Oktay Urcan, who is recognized for their work in the field of financial accounting
Examines complex organizational structures through the lens of financial accounting information, which is highly relevant to investors, analysts, bankers, consultants, managers, and deal-makers
Provides a foundation for understanding mergers, acquisitions, and other complex transactions, which are common in the business world
Covers a wide range of special topics in inter-corporate investments, such as bargain purchases, acquisition-related costs, and deconsolidations
Prerequisites may be required for optimal understanding of the material

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Activities

Be better prepared before your course. Deepen your understanding during and after it. Supplement your coursework and achieve mastery of the topics covered in Accounting for Mergers and Acquisitions: Foundations with these activities:
Review Basic Accounting Principles
Refreshing your understanding of basic accounting principles will provide a strong foundation for comprehending the more complex concepts related to intercorporate investments.
Browse courses on Accounting Fundamentals
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  • Review your notes or textbooks on the fundamental principles of accounting.
  • Take practice quizzes or solve problems related to basic accounting concepts.
  • Attend a refresher workshop or online course to reinforce your knowledge.
Solve Consolidation Practice Problems
Solving consolidation practice problems will strengthen your ability to apply accounting principles to real-world scenarios, improving your understanding of intercorporate investments.
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  • Find practice problems that focus on consolidation accounting.
  • Review the consolidation process and the relevant accounting principles.
  • Attempt to solve the practice problems independently.
  • Compare your solutions to the provided answer key or seek guidance from an instructor or tutor if necessary.
Participate in Intercorporate Investment Industry Events
Attending industry events focused on intercorporate investments will expose you to current trends, best practices, and networking opportunities.
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  • Identify and register for relevant industry conferences, workshops, or seminars.
  • Prepare to engage in meaningful conversations with professionals and experts.
  • Follow up with potential connections made at the event.
One other activity
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Connect with Finance Professionals in the Field
Connecting with finance professionals who specialize in intercorporate investments can provide valuable insights, guidance, and industry knowledge.
Show steps
  • Attend industry events, conferences, or networking sessions.
  • Reach out to alumni or professionals on LinkedIn.
  • Request informational interviews to learn about their experiences and perspectives.

Career center

Learners who complete Accounting for Mergers and Acquisitions: Foundations will develop knowledge and skills that may be useful to these careers:
Mergers and Acquisitions Analyst
Mergers and Acquisitions Analysts assist companies in identifying, evaluating, and executing mergers and acquisitions. This course can help Mergers and Acquisitions Analysts develop the accounting and analytical skills needed to succeed in this highly specialized field.
Chief Financial Officer (CFO)
CFOs are responsible for the overall financial health of companies, including overseeing mergers and acquisitions. This course can help CFOs develop a deep understanding of the accounting principles and financial implications of these transactions, enabling them to make sound decisions and provide strategic guidance to their organizations.
Corporate Finance Manager
Corporate Finance Managers oversee the financial planning and management of companies, including mergers and acquisitions. This course can help Corporate Finance Managers develop the accounting expertise needed to make informed decisions about these transactions.
Investment Banker
Investment Bankers advise companies on mergers and acquisitions, so a strong understanding of the accounting involved is essential. This course can help Investment Bankers understand the financial implications of these transactions, making them more effective in their roles.
Private Equity Associate
Private Equity Associates work for private equity firms that invest in companies, including through mergers and acquisitions. This course can help Private Equity Associates understand the accounting and financial aspects of these transactions, enabling them to make informed investment decisions.
Tax Accountant
Tax Accountants specialize in the tax implications of mergers and acquisitions. This course can help Tax Accountants understand the accounting treatments and tax consequences of these transactions, enabling them to provide valuable advice to their clients.
Venture Capitalist
Venture Capitalists invest in early-stage companies, often through mergers and acquisitions. This course can help Venture Capitalists understand the accounting and financial risks associated with these transactions, enabling them to make sound investment decisions.
Portfolio Manager
Portfolio Managers manage investment portfolios for individuals and institutions, including investments in mergers and acquisitions. This course can help Portfolio Managers understand the accounting and financial risks associated with these transactions, enabling them to make informed investment decisions for their clients.
Investment Fund Manager
Investment Fund Managers manage investment funds that invest in a variety of assets, including mergers and acquisitions. This course can help Investment Fund Managers understand the accounting and financial implications of these transactions, enabling them to make informed investment decisions for their clients.
Management Consultant
Management Consultants advise companies on a wide range of issues, including mergers and acquisitions. This course can help Management Consultants understand the financial and accounting aspects of these transactions, enabling them to provide more comprehensive advice to their clients.
Financial Planner
Financial Planners help individuals and families plan for their financial future, including investments in mergers and acquisitions. This course can help Financial Planners understand the accounting and financial implications of these transactions, enabling them to provide sound financial advice to their clients.
Forensic Accountant
Forensic Accountants investigate financial crimes and misconduct, including those related to mergers and acquisitions. This course can help Forensic Accountants develop the accounting knowledge and analytical skills needed to uncover and investigate these types of crimes.
Auditor
Auditors examine financial records to ensure accuracy and compliance with regulations. This course can help Auditors develop a deeper understanding of the accounting principles related to mergers and acquisitions, which can be complex and challenging to audit.
Actuary
Actuaries use mathematical and statistical methods to assess risk and uncertainty, including in the context of mergers and acquisitions. This course may be useful for Actuaries as it helps build a foundation in accounting for mergers and acquisitions, which is important for assessing the financial risks associated with these transactions.
Financial Analyst
Financial Analysts interpret financial data to help companies make sound investment decisions. This course may be useful for Financial Analysts as it helps build a foundation in accounting for mergers and acquisitions, which is a common area of focus for these professionals.

Reading list

We've selected six books that we think will supplement your learning. Use these to develop background knowledge, enrich your coursework, and gain a deeper understanding of the topics covered in Accounting for Mergers and Acquisitions: Foundations.
Provides a comprehensive overview of mergers, acquisitions, and corporate restructuring. It covers the legal, financial, and accounting aspects of these transactions. This book valuable resource for students and professionals who want to learn more about mergers and acquisitions.
Provides a comprehensive guide to mergers and acquisitions. It covers all of the key topics that are involved in M&A transactions, including due diligence, valuation, and integration. This book valuable resource for students and professionals who want to learn more about mergers and acquisitions.
Comprehensive guide to mergers and acquisitions. It can be used as a reference tool for students and professionals.
Provides a comprehensive overview of the legal, financial, and accounting aspects of mergers and acquisitions. It valuable resource for students and practitioners who want to gain a practical understanding of this topic.
Provides case studies of venture capital and private equity investments. It can be used as a supplement to the course materials.
Provides an overview of international corporate finance. It can be useful for students who want to learn more about this topic.

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