5514-HS2024-0-Financial Accounting II: Foundation, Restructuring, and Liquidation





Root number 5514
Semester HS2024
Type of course Lecture
Allocation to subject Business Administration
Type of exam Written exam
Title Financial Accounting II: Foundation, Restructuring, and Liquidation
Description The lecture focuses on the special issues a firm may encounter during its life-cycle from a financial accounting perspective:

1. Foundation
2. Capital increase
3. Bond issue
4. Capital decrease
5. Restructering
6. Merger
7. Spin-off
8. Liquidation
ILIAS-Link (Learning resource for course) Registrations are transmitted from CTS to ILIAS (no admission in ILIAS possible). ILIAS
Link to another web site
Lecturers Dr. Aurelio PeruccaInstitute for Accounting and Controlling, Financial Accounting 
ECTS 4.5
Recognition as optional course possible Yes
Grading 1 to 6
 
Dates Monday 10:15-13:00 Weekly
Tuesday 7/1/2025 09:30-11:15
Friday 14/2/2025 11:30-13:15
 
Rooms Hörraum 106, Hauptgebäude H4
External rooms Engehalde, E8 - Hörsaal 1 (001)
Engehalde, E8 - Hörsaal 2 (002)
 
Students please consult the detailed view for complete information on dates, rooms and planned podcasts.