|
所在平台: Coursera |
课程主页: https://www.coursera.org/learn/accounting-for-ma-2
课程评论：没有评论
课程名称：并购会计：高级主题 课程概述：该课程旨在帮助您解释与公司间投资相关的财务会计信息的高级问题。课程将覆盖四个主要主题，分为四个模块：（i）剥离和股权切割的会计；（ii）杠杆收购和资本重组的会计；（iii）公司间投资中的税务考虑；（iv）在公司间投资存在的情况下的财务报表分析。该课程对学生理解复杂的组织结构通过财务会计信息的视角非常有用，尤其适合投资者、分析师、银行家、顾问、经理及任何交易制定者。 课程大纲： 第一部分：特殊类型的剥离 描述：收购公司可能通过一些特殊的方式剥离他们对其他公司的投资。在这个模块中，您将探讨两种显著的特殊剥离方式：剥离（spinoffs）和股权切割（equity carveouts）。 第二部分：企业重组 描述：收购公司可能通过一些特殊的方式获取目标公司的控制权。在这个模块中，您将探讨两种显著的企业重组方式：杠杆收购（LBOs）和资本重组（RECAPs）。 第三部分：公司间投资中的税务考虑 描述：公司间投资可能对目标股东和目标公司造成特殊的税务问题。在这个模块中，您将探讨应税交易与免税交易的区别、资产增值与资产转移、递延税、以及与收购相关的其他税务问题，包括亏损交易和商誉税收。 第四部分：财务报表分析与公司间投资 描述：财务报表分析（FSA）建立模型，评估公司的过去状况并预测其未来表现。在这个模块中，您将探讨在公司间投资的情况下进行的财务报表分析，以及有机增长与收购增长的计算。
Part: 1
Title:Special Types of Divestitures
Description: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.
Part: 2
Title:Corporate Reorganizations
Description: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).
Part: 3
Title:Tax Considerations in Inter-Corporate Investments
Description: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.
Part: 4
Title:Financial Statement Analysis (FSA) with Inter-Corporate Investments
Description: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.
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.
