Section outline

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    Welcome to the course!

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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.

    • Syllabus File

      Here, you find the syllabus of the course.

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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.

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    Block 1: Key Concepts

    • 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.

    • Slides_Block1 File

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

    • Readings & Additional Material Folder

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

    • MC Block 1 Quiz

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

    • Slides_Block1_commented File

      Here, you can find the commented lecture slides.

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    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.

    • Slides_Block2 File

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

    • MC Block 2 Quiz

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

    • Self_Study_Block2 File

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

    • Solutions_Self_Study_Block2 File

      Here, you find the solutions to the self study material of the second block.

    • Readings & Additional Material Folder

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

    • Slide_Block2_commented File

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

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    Block 3: Consolidation

    • The third block covers consolidation. You learn what the acquisition method is and how the application of the acquisition method matter for consolidation.

    • Slides_Block3 File

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

    • MC Block 3 Quiz

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

    • Self_Study_Material_Block3 File

      Here, you find self study material covering the content of the third block.

    • Self_Study_Material_Block3_Solution File

      Here, you find the solution to the self study material covering the content of the third block.

    • Slides_Block3_commented File

      Here, you can find the commented lecture slides of the third block.

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    Block 4: Subsequent Consolidation and Goodwill Impairment

    • The fourth block covers subsequent consolidation and goodwill impairment. We answer the questions of how we account for an acquisition after its initial consolidation and how we account for the “consumption” of synergies (if any) following an acquisition.

    • Slides_Block4 File

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

    • Slides_Block4_commented File

      Here, you find the commented lecture slides of the fourth block.

    • MC_Block4 Quiz

      Here, you find a test covering the content of the fourth block