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Guest lecture by Prof. Dr. Sven Hayn on transaction accounting

As a part of the course “Accounting for M&A Transactions" (M.Sc.) we were happy to welcome Prof. Dr. Sven Hayn as a guest speaker on 24 May 2016. Under the title „Transaction Accounting“ Prof. Dr. Hayn provided interesting insights on various topics and recent developments in transaction accounting. Among others, he gave an overview of transaction accounting and the individual steps in an M&A process and the accounting process. Further, he spoke about earn-out arrangements, variable contingent future payments, step acquisitions (also by means of financial instruments) as well as reorganisations and spin-offs. The lecture was highly frequented and was very insightful for all of us!