Accounting for M&A Transactions SoSe 21

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