Rechnungslegung im Konzernabschluss

Abschnittsübersicht

• Abschnitt Welcome to the course! auswählen

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  Welcome to the course!

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  • Aktivität Ankündigungen auswählen

    

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  • Aktivität Learning Goals and CompetenciesStudents learn the ... auswählen

    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.
    

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

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  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.
  
• Abschnitt Block 1: Key Concepts auswählen

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  Block 1: Key Concepts

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• Abschnitt Block 2: Acquisition Model auswählen

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  Block 2: Acquisition Model

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• Abschnitt Block 3: Consolidation auswählen

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  Block 3: Consolidation

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• Abschnitt Block 4: Subsequent Consolidation and Goodwill Impairment auswählen

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  Block 4: Subsequent Consolidation and Goodwill Impairment

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• Abschnitt Block 5: Joint Arrangements and Investments at Equity, Changes in Control auswählen

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  Block 5: Joint Arrangements and Investments at Equity, Changes in Control

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• Abschnitt Block 6: Analyzing Consolidated Financial Statements auswählen

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  Block 6: Analyzing Consolidated Financial Statements

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• Abschnitt Goethe meets PwC: Case Study auswählen

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  Goethe meets PwC: Case Study

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• Abschnitt Mock Exam auswählen

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  Mock Exam

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• Abschnitt Readings auswählen

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  Readings

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