Syllabus overview (public)

Programme	Master in Management
Academic Year	Academic Year 2023/2024
Module/course Code	CA02
Delivery location	Paris
Language	English
Course type	Elective courses 30h
Contact hours	30
ECTS	5
Level	5 (year post baccalaureate)
Semester	Fall/Spring/Sum
Module name	ACCOUNTING FOR MERGERS, ACQUISITIONS AND INVESTMENTS
Field (Discipline)	Financial reporting and audit
Academic Department	Financial Reporting and Audit
Speaker(s)	LEBRUN Benoît

Outline

Module/course Summary

This course serves as ESCP’s “Advanced Accounting” course. The purpose of this course is to provide you with a comprehensive overview of accounting and modeling for mergers and acquisitions (M&As). You will learn to prepare financial statements for business combinations at the time of an acquisition, and to prepare financial statements for consolidated entities subsequent to an acquisition. The course is very technical and expects you to have a solid accounting background. As such, the course is recommended for students who, in their careers, anticipate that they will be required either to prepare pro forma consolidated statements for prospective acquisitions, or analyze the consolidated statements of existing complex financial structures. In this regard, the course is useful for those who wish to prepare for the CFA exams, especially the “Financial Statement Analysis” area.