Learning Objective	Beginner	Developing	Accomplished	Exemplary
Understand how (financial) information create and solve conflicts between business leaders, oversight bodies, and other stakeholders throughout transactions	Shows basic awareness of information conflicts in transactions but cannot identify specific stakeholder roles or interests	Recognizes different perspectives and some information conflicts but has limited understanding of resolution mechanisms	Demonstrates clear understanding of how information creates conflicts and can identify several conflict resolution approaches	Internalizes comprehensive analytical skills in understanding information dynamics and conflicts, and can evaluate effectiveness of various resolution strategies
Critically assess complex multi-type and multi-source information in transaction-related valuations and decisions	Can identify different types of information sources but struggles to evaluate the underlying information’s decision relevance	Shows ability to distinguish between information types and sources with some critical evaluation of quality and relevance	Demonstrates analytical skills in assessing information quality, reliability, and applicability to, for instance, valuation contexts	Exhibits sophisticated critical assessment capabilities, can synthesize complex information from multiple sources and evaluate potential biases and limitations
Analyze the complex regulatory environment, including disclosure mandates, surrounding a variety of transaction types	Shows basic knowledge of regulatory requirements but limited understanding of their application to transactions	Demonstrates understanding of key regulatory frameworks and can apply them to common transaction scenarios	Shows comprehensive knowledge of the regulatory environment and can analyze regulatory implications across various cross-jurisdictional transactions	Internalizes comprehensive analytical skills in understanding regulatory complexities, can anticipate regulatory challenges in transactions, and can evaluate compliance strategies across multiple jurisdictions
Apply regulatory risk assessment frameworks, including commercial and tax due diligence, to transactions	Can identify basic risks in transactions but has limited ability to apply systematic assessment frameworks	Shows understanding of risk assessment concepts and can apply basic frameworks with guidance	Demonstrates competent application of risk assessment frameworks and due diligence concepts	Demonstrates sophisticated risk assessment, internalizes relevant frameworks, and can execute customized due diligence procedures for complex transactions
Reflect on competences in accounting, analysis, and governance acquired in other courses throughout the MSc programme to navigate complex deals	Shows minimal connection between prior coursework and complex deal contexts	Demonstrates some ability to connect previous learning to current material but with limited depth	Shows clear integration of prior knowledge with complex deal contexts and can apply learned concepts effectively	Demonstrates sophisticated synthesis of knowledge across multiple domains, and can innovatively apply integrated competencies to complex deals