040125 KU International Financial Accounting B (MA) (2023W)
Continuous assessment of course work
Labels
Empfohlen werden Vorkenntnisse aus Konzernrechnungslegung und Rechnungslegung nach IFRS. Die Lehrveranstaltung wird in englischer Sprache abgehalten.Die Anmeldung erfolgt mittels Punktevergabe (beschränkte Teilnehmerzahl). Es besteht Anwesenheitspflicht.
Registration/Deregistration
Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).
- Registration is open from Mo 11.09.2023 09:00 to Fr 22.09.2023 12:00
- Registration is open from Tu 26.09.2023 09:00 to We 27.09.2023 12:00
- Deregistration possible until Fr 20.10.2023 23:59
Details
max. 50 participants
Language: English
Lecturers
Classes (iCal) - next class is marked with N
Monday
13.11.
11:30 - 14:45
Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
Monday
13.11.
15:00 - 16:30
Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday
14.11.
11:30 - 14:45
Seminarraum 14 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday
14.11.
15:00 - 16:30
Seminarraum 14 Oskar-Morgenstern-Platz 1 2.Stock
Monday
20.11.
11:30 - 14:45
Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Monday
20.11.
15:00 - 16:30
Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday
21.11.
11:30 - 14:45
Seminarraum 14 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday
21.11.
15:00 - 16:30
Seminarraum 14 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday
05.12.
11:30 - 14:45
Seminarraum 6 Oskar-Morgenstern-Platz 1 1.Stock
Tuesday
05.12.
15:00 - 18:15
Seminarraum 15 Oskar-Morgenstern-Platz 1 3.Stock
Friday
15.12.
09:45 - 11:15
Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Information
Aims, contents and method of the course
Assessment and permitted materials
Type of instruction
Lectures and exercises (L), homework (H), seminar (S), group workshop (W), Calculations and quizzes (E)
o Late submission not in time = 1 grade lower
o Plagiarism = fail
o Scheme: until 49,5 % fail (grade 5); 50,0%-62,5% passed (grade 4); 63,0%-75,0% passed (grade 3), 75,5%-87,5% good (grade 2), 88,0%-100% excellent (grade 1).The use of AI tools (e.g. ChatGPT) for the production of texts is only permitted if they are expressly requested by the course leader (e.g. for individual work tasks).
Lectures and exercises (L), homework (H), seminar (S), group workshop (W), Calculations and quizzes (E)
o Late submission not in time = 1 grade lower
o Plagiarism = fail
o Scheme: until 49,5 % fail (grade 5); 50,0%-62,5% passed (grade 4); 63,0%-75,0% passed (grade 3), 75,5%-87,5% good (grade 2), 88,0%-100% excellent (grade 1).The use of AI tools (e.g. ChatGPT) for the production of texts is only permitted if they are expressly requested by the course leader (e.g. for individual work tasks).
Minimum requirements and assessment criteria
For all parts of the examination, student attendance is compulsory. Unexcused non-attendance in the first course session will result in a deregistration from the course.
The examination consists of different elements: Group Work Assignment A (homework - case studies) and Group work Assignment B (Seminar 1), Group Workshop (W), Calculations and Quizzes (E)
The examination consists of different elements: Group Work Assignment A (homework - case studies) and Group work Assignment B (Seminar 1), Group Workshop (W), Calculations and Quizzes (E)
Examination topics
In-class examplesIAS/IFRS StandardsCompulsory course book for students who attend classes “Internationale Rechnungslegung A” and “Internationale Rechnungslegung B”and „ KU Advanced IFRS Reporting and Calculations I (MA)“ is: International Financial Reporting and Analysis, David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon (2023), 9th edition, Cengage Learning, Print ISBN: 9781473786875https://www.cengage.uk/c/international-financial-reporting-and-analysis-9e-alexander-jorissen-hoogendoorn-van-mourik-kirwan-inwinkl-michelon/9781473786820/
Reading list
In-class examplesIAS/IFRS StandardsCompulsory course book for students who attend classes “Internationale Rechnungslegung A” and “Internationale Rechnungslegung B”and „ KU Advanced IFRS Reporting and Calculations I (MA)“ is: International Financial Reporting and Analysis, David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon (2023), 9th edition, Cengage Learning, Print ISBN: 9781473786875https://www.cengage.uk/c/international-financial-reporting-and-analysis-9e-alexander-jorissen-hoogendoorn-van-mourik-kirwan-inwinkl-michelon/9781473786820/
Association in the course directory
Last modified: Tu 19.12.2023 00:01
KU International Financial Accounting A (MA)
KU International Financial Accounting B (MA)
KU Advanced IFRS Reporting and Calculations I (MA)Aims:
This course focuses on knowledge of accounting and reporting for international financial group reports of listed companies by introducing students to International Financial Reporting Standards (IFRS) at an intermediate level.Lecture content:
1. Introduction to the course and requirements
2. Introduction to group accounts: overview of investments and related IFRS, key terms, control vs significant influence (IFRS 3/IAS 28)
3. Consolidation procedures: basic rules, exceptions, accounting requirements,
4. Consolidated Statement of Financial Positions I: 3 steps; worked-out example
5. Consolidated Statement of Financial Positions II: NCI, two measurement methods, worked-out example
6. Consolidated Statement of Financial Positions III: goodwill+its impairment, worked-out example
7. Consolidated Statement of Financial Positions IV: intragroup transactions, AUP, FV adjustments + examples
8. IAS 28: Equity method with worked-out examples
9. IFRS 11 Joint Arrangements
10. IAS 21 Foreign currencies, worked-out examples
11. IAS 24 Transactions with related partiesGroup Work Assignment Part A (homework – case studies):
In the group assignment Part A, the students practice the preparation of a consolidated statement of financial position (balance sheet) and consolidated statement of total comprehensive income, along with the practical application of the IFRS standards discussed during the lectures.Group Work Assignment Part B (Seminar 1):
The group assignment Part B aims to analyze a company's latest annual report based on IFRS and research into and evaluate (i.e., calculation, disclosure, and presentation) the application of international group accounting standards.Group Workshop:
Outline and understanding, work-in-progress of Group Assignment Part B (Seminar 1).Discussions:
Each participant of a group needs to act as a discussant.