Accounting for M&A Transactions
Delving into M&A complexities and exploring their financial impact.
- DE - Bitte beachten: Es gibt keine deutsche Kursseite, da der Kurs nur in Englisch angeboten wird.
- EN - Please note: This page has no German version because the course is only offered in English.
| Course | Accounting for M&A Transactions |
|---|---|
| Chair | Institute for Accounting, Audit and Analysis |
| Lecturer | Prof. Dr. Thorsten Sellhorn |
| Assistants | change annually (see Syllabus) |
| Weekly hours | |
| Target group | B.Sc. in Business Administration |
| Examination | Final Exam |
| Prerequisites | none |
| Content | M&A transactions are complex and significant, impacting financial statements and stakeholders. This course aims to answer two key questions: What cash flows will the combined entity generate, and how do these transactions affect acquirer firms' financial situations? Understanding these aspects is vital for those involved in M&A. The course focuses on consolidated financial statements under IFRS, discusses M&A economics, financial reporting basics, subsidiary incorporation, joint ventures, and assessing financial reporting effects. While a background in Financial Accounting and IFRS is helpful, basic concepts will be reviewed. The course pairs well with "Advanced Accounting" offered in the same semester. |
| Course Material | see Moodle |
| Syllabus | Syllabus Accounting for M&A Transactions |