- Учитель: Thorsten Sellhorn
- Учитель: Yuchen Wu
- Учитель: Jan-Pelle Kummer
- Учитель: Victor Sehn
- Учитель: Thorsten Sellhorn
- Учитель: Alexander Paulus
- Учитель: Thorsten Sellhorn
- Учитель: Martin Viehweger
- Учитель: Victor Wagner
- Учитель: Thorsten Sellhorn
- Учитель: Katharina Weiß
Course Description
International Financial Reporting Standards (IFRS) are the global financial language. The course systematically builds your expertise in preparing and analyzing IFRS financial statements.
The course has three objectives:
- To convey knowledge about the institutional and conceptual foundations as well as the most important topics of IFRS;
- To develop your structured reasoning (or ‘algorithmic thinking’) skills by practicing how to map firms’ economic activities into their IFRS financial statements; and
- To foster your critical thinking and financial intuition.
Our course “Trends in Corporate Governance & Audit” by Professor Dr. Martin Plendl (in the second half of the semester) is a perfect complement that provides valuable practical application.
Format and Features
- Lectures (MO 8:30-10:00) and tutorials (TUE 8:30-10:00) live and interactive on Zoom
- Videos and free textbook for self-study
- Interaction w/ expert practitioners (guest lecture, interviews)
- Moodle as main communication channel
- Blocked in the first half of the semester
- 6 ECTS
- 120-minute online exam
scheduled around the beginning of
June
- Учитель: Carina Brettschneider
- Учитель: Alexander Paulus
- Учитель: Thorsten Sellhorn
- Учитель: Victor Wagner
Course description:
M&A deals are among the largest, most complex, and publicly visible transactions that firms undertake. From a financial accounting perspective, poses a challenge to preparers and users of financial statements alike. This course aspires to making you familiar with the financial reporting implications of M&A transactions by asking the following core question: How do corporate acquisitions and similar transactions affect the financial situation of investor firms as portrayed in their consolidated financial statements? Understanding these effects is important to anyone who is involved M&A transactions or who analyzes or advises the companies that are. These financial reporting effects frequently are ill understood by the parties involved, although they can have a profound effect on the effectiveness of deals.
Format and features:
- Lecture (MON, WED; 10:15 11:45) and tutorial (THU 10:15-11:45) live and interactive on Zoom
- Video recordings and other material for self study
- Guest lectures
- Moodle as main communication channel
- Blocked in first half of semester; online
exam scheduled on MON, 07.06.2021, 10:00-12:00
- Учитель: Alexander Paulus
- Учитель: Thorsten Sellhorn
- Учитель: Katharina Weiß
- Учитель: Carina Brettschneider
- Учитель: Ann-Kristin Großkopf
- Учитель: Jan-Pelle Kummer
- Учитель: Alexander Paulus
- Учитель: Thorsten Sellhorn
- Учитель: Victor Wagner
- Учитель: Katharina Weiß
- Учитель: Yuchen Wu

- Учитель: Victor Wagner
- Учитель: Jan-Pelle Kummer
- Учитель: Alexander Paulus
- Учитель: Thorsten Sellhorn
- Учитель: Victor Wagner
- Учитель: Ann-Kristin Großkopf
- Учитель: Thorsten Sellhorn
- Учитель: Carina Brettschneider
- Учитель: Jan-Pelle Kummer
- Учитель: Ann-Kristin Großkopf
- Учитель: Thorsten Sellhorn
- Учитель: Carina Brettschneider
- Учитель: Thorsten Sellhorn
- Учитель: Alexander Paulus
- Учитель: Thorsten Sellhorn
- Учитель: Carina Brettschneider
- Учитель: Jan-Pelle Kummer
- Учитель: Carina Brettschneider
- Учитель: Kathrin Oberwallner
- Учитель: Alexander Paulus
- Учитель: Martin Viehweger
- Учитель: Kathrin Oberwallner
- Учитель: Alexander Paulus
- Учитель: Jan-Pelle Kummer
- Учитель: Andreas Woltschläger
- Учитель: Nicolas Kopp
- Учитель: Kathrin Oberwallner
- Учитель: Martin Viehweger
- Учитель: Kathrin Oberwallner
- Учитель: Alexander Paulus
- Учитель: Nicolas Kopp
- Учитель: Alexander Paulus
- Учитель: Dirk-Michael Stauder
- Учитель: Julia Menacher
- Учитель: Dirk-Michael Stauder