Module Description

This course focuses on consolidated financial statements prepared under International Financial Reporting Standards (IFRS). It will cover the following topics:

  • Introduction to the underlying economics of different types of M&A deals.
  • Overview of methodologies relevant for reflecting M&A deals in a firm’s financial statements.
  • Steps involved in accounting for subsidiaries (full consolidation).
  • Steps involved in accounting for joint ventures, associates, and other financial investments.
  • Critical evaluation of the effects of M&A deals for the analyses and use of consolidated financial statements.