Accounting for M&A Transactions

Delving into M&A complexities and exploring their financial impact.

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  • EN - Please note: This page has no German version because the course is only offered in English.

CourseAccounting for M&A Transactions
ChairInstitute for Accounting, Audit and Analysis
LecturerProf. Dr. Thorsten Sellhorn
Assistantschange annually (see Syllabus)
Weekly hours
Target groupB.Sc. in Business Administration
ExaminationFinal Exam
ContentM&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 Materialsee Moodle
SyllabusSyllabus Accounting for M&A Transactions