logo-mooc
search-iconsearch-icon
menu-whitemenu-blue
GRATIS
Inicio / Buscador / Negocios / Finanzas Corporativas
Universidad Austral vía Coursera
GRATIS

Accounting for Mergers and Acquisitions: Advanced Topics

  • money

    Cursos gratis (Auditar)

    question-mark
  • earth

    Inglés

  • folder

    Siempre Abierto

  • certificate

    Guía de Registro en Coursera

    arrow
VER CURSO arrow
Acerca de este curso

  • Course Orientation
  • Special Types of Divestitures
    • Acquirer firms may divest their investments in other firms in some exotic ways. In this module, you will explore two notable special divestitures: spinoffs and equity carveouts.
  • Corporate Reorganizations
    • Acquirer firms may obtain the control of target firms in some exotic ways. In this module, you will explore two notable corporate reorganizations: leveraged buyouts (LBOs) and recapitalizations (RECAPs).
  • Tax Considerations in Inter-Corporate Investments
    • Inter-corporate investments can result in special tax issues for target shareholders and target firms. In this module, you will explore taxable versus tax-free transactions, step-ups versus carryovers, deferred taxes, and miscellaneous acquisition-related tax issues including loss trafficking and goodwill taxation.
  • Financial Statement Analysis (FSA) with Inter-Corporate Investments
    • Financial statement analysis (FSA) builds models to evaluate past position and predict future performance of a firm using financial statements. In this module, you will explore FSA in the presence of inter-corporate investments and calculation of organic versus acquired growth.