Master Courses 

Winter-term: 

Lecture: Financial Reporting in Special Cases (RESO)

Focus of the course is to develop the knowledge in the field of accounting and business management, which are necessary in special situations and within different life cycles of the companies. Particularly, special accounts and measures of business creation, conversion, debates, restructuring, insolvency and liquidation are considered.

Lecture: Audit Services & Fraud Investigations (AFIN)

Focus of the course is on special and various audit services. Students can deepen their knowledge on the theoretical function of the audit as well as the practiced methods (e.g. Forensic Accounting and Fraud Investigations). At the end of the course, participants can become familiar with agency and game-theoretic models. 

Summer-term:

Lecture: Financial Statement Analysis (FISA)

Focus of the course is to deepen the knowledge of financial statements and analysis. Particularly the methods and procedures of financial and economic profit statements will be analysed and discussed. In addition, the possibilities for specific manipulation of accounting results (earnings management) will also be discussed.

Lecture: IFRS Accounting (IFRS)

Focus of the course is to deepen the knowledge in international accounting under IFRS. Particularly the recognition and measurement of deferred tax assets, financial instruments, special purpose entities and special forms of business combinations and current contentious accounting issues that are considered under IFRS will be discussed.

Exercise: Financial Accounting & Analysis

Accompanying exercises associated with the lectures.

Module Information: for AAT students. for CRM/DEWR students. 

Lecture: Governance, Valuation and Transaction

Part of this course ist the organisation, management and valuation of companies. Especially the understanding about problems of incentive and conflicts of interest in companies with different shareholderconstellations and also valuationprocedures, that are indispensable for the management and corporate transactions. Aim of this modul is, that the students can asses Governance-Mechanism and valuationmethods and forecast their effect in dependence of specific situations.

Module information:  for AAT students .  for CRM students .