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This entry is from Summer semester 2018 and might be obsolete. No current equivalent could be found.

Advanced Financial Accounting II – Corporate Valuation & Governance
(dt. Rechnungslegung II - Bewertung & Governance)

Level, degree of commitment Specialization module, compulsory elective module
Forms of teaching and learning,
180 hours (attendance: 45 hours additional studies: 45 hours preparation and follow-up: 45 hours exam preparation: 45 hours)
Credit points,
formal requirements
6 CP
Course requirement(s): Written examination
Examination type: Protocol of a guest lecture on Accounting and Finance (1-2 pages)
The grading is done with 0 to 15 points according to the examination regulations for the degree program M.Sc. Business Administration.
One semester,
each winter semester
Person in charge of the module's outline Prof. Dr. Sascha H. Mölls


The module can be filled by 2 of the 3 following courses:

Business Valuation:

Financial fundamentals (investment appraisal, capital theory, decision theory, portfolio selection, capital market theory), Fundamentals (development, guiding idea, valuation occasions), Individual marginal price determination (reproduction and liquidation value, capitalized earnings method), Market-oriented marginal price determination (DCF method, real option approach), Conflict-related business valuation (two- and multi-person conflict).

Corporate Governance:

Fundamentals (concepts, basic issues, regulatory interests, economic and corporate order), Capitalist Enterprise (legal foundations, empirical findings, justification approaches, connex institutions), Managerial Enterprise (capital owners vs. managers, theories of managerial rule, empirical findings, alternative control mechanisms), Co-determined Enterprise (legal foundations, empirical findings, justification approaches, problems and perspectives), Comparative Corporate Governance.

Advanced International Accounting:

Group accounting (fundamentals, currency translation, consolidations), Current special issues (leasing, revenue recognition, loss anticipation under IFRS 9).

Qualification Goals

The main objective of the module is to impart sound theoretical but at the same time practically usable knowledge in the areas of company valuation and corporate governance. In particular, participants should be able to recognize the limits of existing concepts in order to arrive at their own further developments on this basis, if necessary. By focusing on understanding interrelationships and linking theory and practice, the sustainability of the training is ensured.




Module imported from M.Sc. Business Administration.

When studying M.Sc. Mathematics, this module can be attended in the study area Minor subject Business Administration.

Recommended Reading

(not specified)

Please note:

This page describes a module according to the latest valid module guide in Summer semester 2018. Most rules valid for a module are not covered by the examination regulations and can therefore be updated on a semesterly basis. The following versions are available in the online module guide:

  • Winter 2016/17 (no corresponding element)
  • Summer 2018
  • Winter 2018/19 (no corresponding element)
  • Winter 2019/20 (no corresponding element)
  • Winter 2020/21 (no corresponding element)
  • Summer 2021 (no corresponding element)
  • Winter 2021/22 (no corresponding element)
  • Winter 2022/23 (no corresponding element)
  • Winter 2023/24 (no corresponding element)

The module guide contains all modules, independent of the current event offer. Please compare the current course catalogue in Marvin.

The information in this online module guide was created automatically. Legally binding is only the information in the examination regulations (Prüfungsordnung). If you notice any discrepancies or errors, we would be grateful for any advice.