Kursthemen

  • Welcome to the course!

    Alles einklappen Alles aufklappen
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      Ankündigungen Forum

    • Learning Goals and Competencies

      • Students learn the basic principles governing the accounting for M&A transactions in firms’ financial statements under IFRS and are able to use these statements for decision-making in capital markets. 

      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.

      Please note that we have aligned the modules RIKA and PIKA. Students have the opportunity to complete RIKA, which focuses on accounting for M&A transactions and preparation of consolidated financial statements, in the first half of the semester. In the second half, they can seamlessly transition to PIKA, which focuses on auditing consolidated financial statements. We highly recommend to enroll in both courses for a cohesive and integrated learning experience.

    • Icon Datei
      Syllabus Datei

      Here, you find the syllabus of the course.

  • Recap: Double Entry Bookkeeping (Self-Study Material)

    For successful participation in our course, it will be essential that you are familiar with the principles of double-entry book-keeping. We have created a self-study module on Moodle that will help you refresh your book-keeping skills.

  • Block 1: Key Concepts

    Diese Woche

    • The first block provides you with an understanding of the conceptual foundations, introduces you to the economics of M&A transactions, the institutional foundations of M&A transactions and the principles of consolidated reporting.

    • Icon Datei
      Slides_Block1 Datei

      Here, you find the lecture slides of the first block.

    • Icon Datei
      Slides_Block1 Datei

      Here, you find the commented lecture slides of the first block

    • Icon Verzeichnis
      Readings & Additional Material Verzeichnis

      Here, you find readings and additional material for the session.

    • Icon Test
      MC Block 1 Test

      Here, you find a test covering the content of the first block.

  • Block 2: Acquisition Model

    • The second block covers the acquisition method. We learn how to identify the acquirer, how to determine the acquisition date, how to measure and recognize assets and liabilities and how to measure and recognize goodwill.

    • Icon Datei
      Slides_Block2 Datei

      Here, you find the lecture slides of the second block. 

    • Icon Datei
      Self_Study_Block2 Datei

      Here, you find additional exercises, covering the content of the lecture.

    • Icon Verzeichnis
      Readings & Additional Material Verzeichnis

      Here, you find readings and additional material for the session.