Academic Year:
2025/26
27330 - Mergers and Adquisitions Accounting
Teaching Plan Information
Academic year:
2025/26
Subject:
27330 - Mergers and Adquisitions Accounting
Faculty / School:
109 - Facultad de Economía y Empresa
228 - Facultad de Empresa y Gestión Pública
301 - Facultad de Ciencias Sociales y Humanas
Degree:
448 - Degree in Business Administration and Management
454 - Degree in Business Administration and Management
458 - Degree in Business Administration and Management
ECTS:
6.0
Year:
4
Semester:
First semester
Subject type:
Compulsory
Module:
---
1. General information
The main objective of this course is that the student learns:
- To identify and analyze the different types of business combinations, their economic impact, and their accounting treatment.
- To apply the main techniques for accounting for business combinations.
- To determine the impact of different types of business combinations on financial information.
These objectives are aligned with the following Sustainable Development Goals (SDGs) of the United Nations 2030 Agenda (https://www.un.org/sustainabledevelopment/es/), in such a way that achieving the learning outcomes of the course provides training and competence to contribute, to some extent, to the achievement of targets 4.4 of Goal 4 and 8.6 of Goal 8.
To achieve the intended learning objectives, it is recommended that students attend both theoretical and practical classes, as well as actively participate in them.
2. Learning results
- Understand the economic and accounting concepts related to corporate transactions through the different forms of business combinations.
- Knowledge and application of national and international regulations.
- Understand the processes involved in preparing financial information related to business combinations.
- Apply the methodology and techniques for preparing financial information in business combination processes.
The learning outcomes achieved through this course are highly significant for the objectives pursued by the Business Administration and Management degree, as well as for the student’s future professional development.
3. Syllabus
Chapter 1 – BUSINESS CONCENTRATIONS AND BUSINESS COMBINATIONS.
Chapter 2 – MERGER OF COMPANIES.
Chapter 3 – SPLIT OF COMPANIES.
Chapter 4 – GROUPS OF COMPANIES.
Chapter 5 – CONSOLIDATION METHODS.
4. Academic activities
Theoretical classes, which are necessary for the student to understand the basic concepts of the course. The teacher will rely on the use of diagrams, summaries and examples that will be provided through the online platform Moodle.
However, the aforementioned materials do not cover 100% of the course content and should not, under any circumstances, be considered a substitute for class attendance or for the necessary reading of the recommended bibliography.
Practical classes, in which exercises and cases will be solved. These classes will help the student to understand the theoretical part and in which the student is expected to have an active participation in class.
In the learning process, individual study and effort from the student are essential.
Theoretical classes: 30 hours
Practical classes: 30 hours
Personal study: 86 hours (including tutorials and consultations with the teacher)
Assessment tests: 4 hours (2 hours outside class hours)
6 ECTS = 150 hours
In principle, the teaching and evaluation methodology is expected to be based on in-person classes. However, if circumstances require it, classes may be conducted online.
5. Assessment system
In the first call, students will have two assessment options:
MODALITY A:
IN-CLASS TESTS (10% of the final grade): Short tests conducted in class throughout the course. The grade for this part will be the arithmetic mean of the tests taken during the semester.
WRITTEN EXAM CHAPTERS 1 TO 3 (50% of the final grade): This will be a written exam to be taken on the date set and communicated in the course, once Chapter 3 has been completed. It will include both theoretical-practical content as well as practical case studies.
In order to continue with Modality A, it will be necessary to obtain a minimum grade of 4 (out of 10) in this exam.
WRITTEN EXAM CHAPTERS 4 AND 5 (40% of the final grade): On the official exam date set by the faculty, students who have met the established requirements to opt for Modality A may take a written exam including both theoretical-practical content as well as practical case studies, related only to Chapters 4 and 5.
To pass the course through Modality A, students must obtain a minimum grade of 4 (out of 10) in both written exams, and the weighted average of these plus the in-class test grade must be equal to or greater than 5 (out of 10).
If the student obtains a grade lower than 4 in the written exam for Chapters 1 to 3, they will not be able to continue with Modality A.
If the grade in the written exam for Chapters 4 and 5 is lower than 4, the final grade will be that of this exam.
If the weighted average of the three assessment components is lower than the arithmetic average of the two written exams, the latter will prevail (which must be equal to or greater than 5 out of 10 in order to pass the course).
MODALITY B:
Students who do not meet the criteria for Modality A must be assessed under Modality B.
This consists of a single final written exam, covering the entire course content (both theoretical-practical content as well as practical case studies).
To pass the course through Modality B, students must obtain a minimum grade of 5 out of 10 on the final written exam.
Should a student eligible for Modality A choose to undertake the final written exam (Modality B), the higher of the two grades will prevail.
In the second call, students will only have access to Modality B.
6. Sustainable Development Goals
4 - Quality Education
8 - Decent Work and Economic Growth