The aim of this course is to develop individuals who are capable of analyzing the economic, financial, and legal dimensions of mergers and acquisitions, and of evaluating the accounting treatments of such transactions within the framework of national and international accounting standards. The course intends to equip students with advanced theoretical and practical knowledge to distinguish between types of mergers, account for assets and liabilities arising from merger transactions, calculate goodwill, and interpret the effects of mergers on financial statements.

This course addresses the mergers and acquisitions process from both theoretical and practical perspectives. It begins by introducing key concepts and related terminology, along with a historical overview of mergers and acquisitions. The reasons and types of mergers are analyzed, and the factors influencing the success of merger transactions are discussed. The course also examines the legal framework for mergers in Turkey and provides a detailed analysis of the merger process. Emphasis is placed on the accounting treatments and payment methods used in mergers, the recognition of assets and liabilities, and the calculation of goodwill. Additionally, the course explores the concepts of value and valuation in the context of mergers, the objectives and applications of business valuation, analytical tools, valuation approaches and methods, and differing viewpoints regarding valuation practices. Case studies and current examples are used to reinforce theoretical knowledge and support critical analysis.