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5514-HS2025-0-Financial Accounting II: Foundation, Restructuring, and Liquidation





Root number 5514
Semester HS2025
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 Perucca, Institute 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
Friday 9/1/2026 12:30-14:15
Wednesday 11/2/2026 12:30-14:15
 
Rooms Hörraum 106, Hauptgebäude H4
External rooms Hauptgebäude H4 - Hörraum 201
Hauptgebäude H4 - Hörraum 205
 
Students please consult the detailed view for complete information on dates, rooms and planned podcasts.