Guest lecture Dr. Maximilian Römhild, PWC, on "Joint Arrangements, Associates and Financial Instruments"
As part of the lecture Accounting for M&A Transactions (M.Sc.) Dr. Maximilian Römhild, senior manager at PWC, delivered a guest lecture on May 9th 2018 on „Joint Arrangements, Associates and Financial Instruments“. Dr. Römhild gave an introduction to IFRS 9 and IAS 31 and illustrated the various accounting methods for joint arrangements and interests in joint ventures using examples. Furthermore, Dr. Römhild outlined the accounting treatment of investments in associates and financial instruments.