Special Topics in Accounting – B – e-learning – Centre for Training and Lifelong Learning

Special Topics in Accounting – B

Introduction

The training Course “SPECIAL TOPICS IN ACCOUNTING – B” is structured into three self-contained Teaching/Thematic Units, each lasting three months. Through these units, the Course analyses and examines issues relating to the accounting and financial management of businesses at international level, such as the consolidation and analysis of company financial data, International Financial Reporting Standards (IFRS), and Share Transfers and Business Mergers/Demergers. Through these units, participants will acquire specialised knowledge in the field of international accounting and will be equipped with the tools required to address the challenges of the accounting profession.

I. Topics in Consolidated Financial Statements (Duration: 3 months / 78 hours / 3 ECTS)

The aim of the Teaching Unit “Topics in Consolidated Financial Statements” is for trainees to acquire comprehensive knowledge and thorough information on all the individual features governing the preparation of consolidated financial statements, as well as on the practical procedures followed in drawing them up. Through the wealth of examples, exercises and activities included in the educational material, the topics analysed are expected to be approached in an easy and comprehensible way.

II. Share Transfers and Business Mergers/Demergers (Duration: 3 months / 78 hours / 3 ECTS)

The aim of the Teaching Unit “Share Transfers and Business Mergers / Demergers” is for trainees to acquire comprehensive knowledge, thorough information and an understanding of all the individual features governing business combinations (acquisitions, mergers or demergers of companies). Through the wealth of examples, exercises and case studies based on real data included in the educational material, the topics analysed are expected to be approached in an easy and comprehensible way.

III. International Financial Reporting Standards (Duration: 3 months / 78 hours / 3 ECTS)

The aim of the Teaching Unit “International Financial Reporting Standards” is to provide an understanding of the institutional framework for the application of IFRS, so that upon its completion participants have an overall picture and knowledge of the main accounting issues covered by IFRS. They are expected to be able to choose between treatments that are acceptable under the standards, as well as to apply accounting treatments in practice for a range of basic and more specialised IFRS topics. The unit also aims to develop an understanding of the discretion that exists in the application of IFRS, as well as of the main challenges and difficulties in applying them in practice to a range of accounting issues.

Scientific Director

Emmanuel Tsiritakis,

Professor, Department of Banking and Financial Management, University of Piraeus

Target Audience

The course is aimed at:

Students and graduates of universities, technological institutes (TEI) and vocational training institutes (IEK)
Economists, accountants, employees of organisations, banks and audit firms, and business executives working in the wider financial sector.
Anyone interested in broadening their knowledge of accounting as a useful tool for business activities.

Admission Requirements

Participants must have:

Basic computer skills
Internet access
A personal email account

Delivery Method

The Course is attended entirely online via simple educational software (an asynchronous e-learning platform), and digital educational material and continuous educational support are provided. Once an applicant is accepted onto the Course, a user account is created on the e-learning platform, giving access to the teaching unit of their choice. Within each teaching unit, the responsible instructor’s electronic educational material is posted on the e-learning platform on a weekly basis. The educational material includes electronic notes with theory and examples in PDF format, which can be saved and printed so that they can also be studied offline. Assignments or self-assessment tests may be set during the course. Trainees have access, at any time and from anywhere with an internet connection, to all the activities, information sources and announcements of each course, and are given the instructor’s contact details so that they can resolve any queries. Participants should:

study the material and the notes
use the links related to the course material
submit assignments, self-assessment tests and final examination answers

Type of Certificate

Trainees who successfully complete all the Units of the Course are awarded a Training Certificate by KEDIVIM of the University of Piraeus. Participants who choose to attend only some of the thematic units are awarded a Training Certificate listing the Teaching/Thematic Units they have successfully completed. If successful completion of the Course is not possible due to discontinuation of studies or failure in the examinations, the trainee is awarded a Certificate of Attendance by KEDIVIM of the University.

See a sample of the certificates awarded, as applicable, here

Teaching/Thematic Units

1Teaching/Thematic Unit 1: Topics in Consolidated Financial Statements

The Concept of Participations and Securities – Valuation of Participations and Securities

The Concept of a Group – Purpose of Consolidated Financial Statements – Principles of Preparation
Accounting for Consolidated Financial Statements
Establishment of Subsidiaries – Acquisition of Subsidiaries
Conditions for Preparing Consolidated Accounts
The Concept of Associates – Establishment and Acquisition of Associates
Intra-Group Profits and Losses
Intra-Group Income and Expenses
Intra-Group Dividends
Intra-Group Receivables and Payables
Consolidation of Vertical and Horizontal Groups of Companies
Revision Study Topics

2Teaching/Thematic Unit 2: Share Transfers and Business Mergers/Demergers

Capital gains from the sale of shares and businesses
- Accounting for business goodwill
- Taxation of capital gains from the sale of businesses
- Taxation of share transfers
- Exercises on the transfer of unlisted shares
Business mergers
- Merger by acquisition
- Merger by absorption
- Merger through the formation of a new company
- Tax incentives (Legislative Decree 1297/1972, Law 2166/1993)
- Incentives for mergers of small and medium-sized enterprises
- Profit Distribution and filing the absorbed company's tax return
- Losses and transformations
Accounting and tax procedure for mergers by absorption under Legislative Decree 1297/1972 and Law 2166/1993
Demerger of a société anonyme
Exercises on transformations (to be solved)
Share exchange ratio
International Financial Reporting Standard (IFRS 3): Business Combinations

3Teaching/Thematic Unit 3: International Financial Reporting Standards

Institutional Framework of International Financial Reporting Standards (IFRS)
Inventories (IAS 2)/ Agriculture (IAS 41)
Property, Plant and Equipment (IAS 16)/ Borrowing Costs (IAS 23)/ Government Grants (IAS 20)
Investment Property (IAS 40)
Impairment (IAS 36)/ Exploration for and Evaluation of Mineral Resources (IFRS 6)
Intangible Assets (IAS 38)
Provisions and Contingent Liabilities (IAS 37)
Financial Instruments (IFRS 9)/ Financial Instruments: Presentation (IAS 32)
Financial Instruments (IFRS 9) / Investments in Associates (IAS 28) and Subsidiaries (IFRS 10) / Leases (IFRS 16)
Earnings per Share (IAS 33)
Revenue from Contracts with Customers (IFRS 15)
IAS 8, IAS 24, IAS 10, IFRS 8, IAS 34

Learning Outcomes

Upon successful completion of the Course, trainees will:

Understand why groups are formed and the rationale of consolidation (Unit 1)

Understand the concept and treatment of the consideration paid for acquiring an interest (Unit 1)

Are able to apply the provisions of the laws on business combinations (Unit 1)

Use various modes of thinking (Units 1, 2 & 3)

Can develop various problem-solving strategies (Units 1, 2 & 3)

Understand the business process of mergers and demergers (Unit 2)

Are able to apply valuation methods to the companies involved (Unit 2)

Understand acquisition motives and tactics (Unit 2)

Can assess issues concerning the transfer of securities (Unit 2)

Can search for, analyse and synthesise financial data and information (Unit 3)

✔️ Can critically assess scientific issues related to the content of the unit and make relevant decisions (Unit 3)

Develop analytical and synthetic thinking (Unit 3)

Can work in an international environment (Unit 3)

Understand the differences in applying accounting rules in an international environment (Unit 3)

Assessment

The examination process takes place remotely via the e-learning platform, with the final examination questions and exercises posted in the form of an assignment with a deadline for submitting answers. Late participation in the final examination may be arranged in consultation with the trainee, provided that no more than one year has passed since their registration in the relevant teaching unit.

Discount Policy

The following discount categories apply:

GROUP A: Unemployed persons, members of large families and families with three children, persons with disabilities, graduates and students of the University of Piraeus, employees of the University of Piraeus (permanent or under contract), municipal employees
GROUP B: Undergraduate students of universities/technological institutes (AEI/TEI) or persons up to 30 years of age holding a European Youth Card, participants of previous cycles, registration for at least two courses in the same period

Please note that:

Discounts are not cumulative.
Each trainee may benefit from only one discount category.
Participants entitled to a discount must submit the supporting documents that will be requested.

Course Fee after discount

	GROUP A	GROUP B	NO DISCOUNT
Total Course Fee	750€	900€	1.050€
Fee for Thematic Unit 1	250€	300€	350€
Fee for Thematic Unit 2	250€	300€	350€
Fee for Thematic Unit 3	250€	300€	350€

Payment of Fees

Fees are payable in a single payment or in equal monthly instalments, the number of which corresponds to the duration of the Teaching Unit in months, provided that the fees are paid in full 2 weeks before the end of the Teaching Unit. Failure to pay any instalment will result in the automatic exclusion of the candidate from the remainder of the Course, the examinations and the award of the certificate.

1.050,00 €

Duration:	9 Months / 234 Hours
ECTS:	9
Field of Study:	Accounting
Language:	Greek
Scientific Director:	Emmanouil Tsiritakis

Educational Material

Electronic Notes

ENROL

Special Topics in Accounting – B

Educational Material

(+30) 210 414 2481, 2106, 2025

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