Universität Wien FIND

040050 UK Group Accounting (2021S)

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

Herzlich willkommen und viel Erfolg!


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


max. 50 Teilnehmer*innen
Sprache: Englisch


Termine (iCal) - nächster Termin ist mit N markiert

Dienstag 09.03. 13:15 - 16:30 Digital
Dienstag 16.03. 13:15 - 16:30 Digital
Dienstag 23.03. 14:00 - 15:30 Digital
Dienstag 13.04. 13:15 - 16:30 Digital
Dienstag 20.04. 13:15 - 15:30 Digital
Dienstag 27.04. 14:30 - 16:00 Digital
Dienstag 11.05. 13:15 - 16:30 Digital
Dienstag 18.05. 13:15 - 16:30 Digital
Dienstag 01.06. 13:15 - 16:30 Digital
Dienstag 08.06. 13:15 - 16:30 Digital
Dienstag 22.06. 13:15 - 14:45 Digital


Ziele, Inhalte und Methode der Lehrveranstaltung

This course covers the accounting requirements for business combinations, the preparation of consolidated financial statements and the first steps in preparing and interpreting the financial statements of a group.
* Basics of group accounting according to UGB and IFRS: definition and types of groups, legal obligations and needs for consolidated financial statements, elements of consolidated financial statements.
* Consolidation methods (full consolidation, proportional consolidation, equity consolidation) and consolidation steps (capital consolidation, consolidation of intra-group receivables/liabilities, consolidation of intra-group revenues/expenses, elimination of intra-group profits/losses).
* Application of IFRS 3 Business Combinations, application of IFRS 10 Consolidated Financial Statements including preparation of consolidated financial statements, accounting for non-controlling interests, step by step acquisition, deconsolidation,
* Determining the goodwill at the date of acquisition, impairment testing,
The course will be based on UGB and the International Financial Reporting Standards IFRS.
After passing the course, students will gain an understanding of accounting for business combinations, will learn how to prepare consolidated financial statements and identify f the necessary consolidation adjustments. Students will also be able to read and interpret information on business combination disclosed in group’s financial statements.
The contents of the course are presented by the lecturer via online presentations (or in a hybrid format once permitted). Relevant issues and further questions are discussed together; practical examples provide the opportunity to deepen the theoretical knowledge. Students will prepare a short paper and present the topic in class.

Art der Leistungskontrolle und erlaubte Hilfsmittel

The final grade is made up by the results of the following four types of examinations:
* Course activities – assignments etc: 15% (including the home assignments)
* Written interim exam: 60 minutes, 25% of the course’s final grade.
* Final exam: CHANGED TO paper 10% and oral exam 25% instead of 90 minutes, 35% of the course’s final grade
* Paper (approx. 10%) presentation (approx. 15%) for 25% of the course’s final grade
There is a minimum score on each element of 25% of the relevant points to receive an overall passing grade.

More guidance will be provided in class after discussion with students.
For the written exams, only a non-programmable calculator is permitted. The format and time-length of exams is subject to changes based on consultations with students.
Examinations include all contents covered in the course sessions (slides and examples) up to this time as well as further readings provided in the reading list.

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)
* > 77%: good (gut, 2)
* > 63%: satisfactory (befriedigend, 3)
* > 50%: sufficient (genügend, 4)

Furthermore, please note that this course requires a minimum of 27% of total hours of presence that has to be achieved in order to pass it.


Examinations include all contents covered in the course sessions (slides and examples) up to this time as well as further readings provided in the reading list.


Reading List (Excerpt):
* The slides for the course
* Excel/Word examples
* Course Book: International Financial Reporting and Analysis by David Alexander et al (selected chapters)

Zuordnung im Vorlesungsverzeichnis

Letzte Änderung: Mo 26.04.2021 10:27