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.
- Trainer/in: Katharina Hombach
- Trainer/in: Inga Meringdal