Universität Wien FIND

Bedingt durch die COVID-19-Pandemie können kurzfristige Änderungen bei Lehrveranstaltungen und Prüfungen (z.B. Absage von Vor-Ort-Lehre und Umstellung auf Online-Prüfungen) erforderlich sein. Melden Sie sich für Lehrveranstaltungen/Prüfungen über u:space an, informieren Sie sich über den aktuellen Stand auf u:find und auf der Lernplattform moodle. ACHTUNG: Lehrveranstaltungen, bei denen zumindest eine Einheit vor Ort stattfindet, werden in u:find momentan mit "vor Ort" gekennzeichnet.

Regelungen zum Lehrbetrieb vor Ort inkl. Eintrittstests finden Sie unter https://studieren.univie.ac.at/info.

040050 UK Group Accounting (2020S)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Prüfungsimmanente Lehrveranstaltung

Herzlich willkommen und viel Erfolg!

An/Abmeldung

Hinweis: Ihr Anmeldezeitpunkt innerhalb der Frist hat keine Auswirkungen auf die Platzvergabe (kein "first come, first serve").

Details

max. 50 Teilnehmer*innen
Sprache: Englisch

Lehrende

Termine (iCal) - nächster Termin ist mit N markiert

Zusatztermin: Donnerstag, 25.6.2020, 16-19 Uhr (Anwesenheitspflicht!)

Donnerstag 30.04. 16:00 - 18:30 Seminarraum 6 Oskar-Morgenstern-Platz 1 1.Stock
Montag 04.05. 08:45 - 11:15 Seminarraum 6 Oskar-Morgenstern-Platz 1 1.Stock
Montag 11.05. 16:45 - 20:00 Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock
Montag 18.05. 16:45 - 20:00 Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock
Montag 25.05. 16:45 - 20:00 Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock
Freitag 05.06. 15:00 - 18:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Donnerstag 25.06. 16:00 - 19:00 Besprechungsraum WiWi Oskar-Morgenstern-Platz 1 3.OG
Montag 29.06. 17:00 - 20:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock

Information

Ziele, Inhalte und Methode der Lehrveranstaltung

This course deals with accounting requirements for groups of companies (“Konzerne”) in Austria. It covers both financial and non-financial reporting requirements.
* Basics of group accounting: definition and kinds of groups, legal obligation to draw up consolidated financial statements, elements of consolidated financial state-ments.
* Financial accounting: preparations for consolidation, consolidation methods (full consolidation, proportional consolidation, equity method) and consolidation steps (capital consolidation, consolidation of intra-group receivables/liabilities, consolida-tion of intra-group revenues/expenses, elimination of intra-group profits/losses).
* Non-financial accounting: overview of different types of non-financial reporting sys-tems, legal obligation to draw up consolidated non-financial statements, overview of non-financial reporting requirements within the EU and in Austria, practical is-sues and further developments.

The course is based on the regulations of the Austrian Enterprise Code ("UGB"). The un-derlying principles of accounting for non-consolidated financial statements under these regulations are addressed throughout the course (especially for exchange students).

After passing the course, students
* have an understanding for the historical development of and need for accounting standards adressing groups of companies (as well as its benefits and limitations in the Austrian legal context);
* can assess under which circumstances consolidated financial and non-financial statements have to be drawn up;
* are able to interpret the different elements of consolidated financial and non-financial statements with regards to their functions and contents;
* can apply the fundamental consolidation techniques for consolidated financial statements.

Note because of the so-called "Corona Crisis": An Update on the dates and contents covered in the course due to "home learning" is given on Moodle.

Art der Leistungskontrolle und erlaubte Hilfsmittel

There are two different types of examinations:
* Part on financial accounting: After each session on financial reporting (May 11th, 18th and 25th), students have to answer a few questions on the contents covered so far. These questions are uploaded via Moodle and to be handed in again via Moodle again within a few days as announced (“take-home exams”).
In total, 60% of the final grade can be achieved through these take-home exams.
* Part on non-financial accounting: After the class on June 5th, 2020, students are required to work out a paper (approx. 8 pages) summarizing the main aspects of non-financial accounting requirements and analysing one non-financial report by an Austrian company (for students coming from other countries, other companies might be analysed as well). The deadline for handing in this paper is June 30th, midnight (Viennese time).
In total, 40% of the final grade can be achieved through this course work.

Mindestanforderungen und Beurteilungsmaßstab

To pass the course, more than 50% of total points have to be reached. The following grading scheme applies:
* > 90%: excellent (sehr gut, 1)
* > 80%: good (gut, 2)
* > 65%: satisfactory (befriedigend, 3)
* > 50%: sufficient (genügend, 4)

Due to the given circumstances, there is no mandatory attendance to any of the (virtual) meetings scheduled. However, it is strongly recommended to participate in those meetings.

Prüfungsstoff

See "Art der Leistungskontrolle"

Literatur

Exam-relevant literature: The following materials are needed for passing the course:
* Part on financial accounting: The slides for the course as well as all relevant exa-ples and supplementary materials. These materials will be provided via Moodle.
* Part on non-financial accounting: First, slides will be provided via Moodle as well as supplementary materials. Further literature readings will be required to prepare for the final examination:
** Students from German-speaking countries are required to work through the text book by Baumüller, Josef: Nichtfinanzielle Berichterstattung. Verlag Österreich. (Link)
** Students from other countries are required to obtain equivalent literature from their home countries and to name them to the course instructor by the beginning of the course’s part on non-financial accounting.

Zuordnung im Vorlesungsverzeichnis

Letzte Änderung: Mo 07.09.2020 15:19