Universität Wien

040051 KU Advanced IFRS Reporting and Calculations (2024S)

verwendbar für Ausgewählte Teilgebiete des externen Rechnungswesens A, B oder C

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

Herzlich willkommen und viel Erfolg!
Moodle

An/Abmeldung

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

Details

max. 50 Teilnehmer*innen
Sprache: Englisch

Lehrende

Termine (iCal) - nächster Termin ist mit N markiert

  • Montag 27.05. 09:45 - 11:15 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
  • Montag 27.05. 11:30 - 13:00 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
  • Montag 27.05. 13:15 - 14:45 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Dienstag 28.05. 11:30 - 13:00 Seminarraum 15 Oskar-Morgenstern-Platz 1 3.Stock
  • Dienstag 28.05. 13:15 - 14:45 Seminarraum 15 Oskar-Morgenstern-Platz 1 3.Stock
  • Dienstag 28.05. 15:00 - 16:30 Seminarraum 15 Oskar-Morgenstern-Platz 1 3.Stock
  • Dienstag 11.06. 16:45 - 18:15 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Montag 17.06. 09:45 - 11:15 Hörsaal 5 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Montag 17.06. 11:30 - 13:00 Hörsaal 5 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Montag 17.06. 13:15 - 14:45 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Dienstag 18.06. 09:45 - 11:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Dienstag 18.06. 11:30 - 13:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Dienstag 18.06. 13:15 - 14:45 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Freitag 28.06. 09:45 - 11:15 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock

Information

Ziele, Inhalte und Methode der Lehrveranstaltung

Important requirement:
Given that this class is designed as an advanced continuation of the "International Financial Accounting A “ and "International Financial Accounting B" courses, it is imperative that students possess a solid foundation in the principles and concepts covered in those prerequisite courses. If you have not yet completed "International Financial Accounting A “ and "International Financial Accounting B" you are strongly advised to carefully evaluate your preparedness before enrolling in this course.

Aim and contents:
This course covers accounting calculations and cases that come along with the application of IFRS/IAS for financial statements of listed companies.
It complements accounting for single financial statements under IFRS/IAS covered by the course “International Financial Accounting A” and group accounts covered by “International Financial Accounting B”.

This class covers the accounting for tangible and intangible assets, impairment, and disposal of assets, leases, inventories, financial instruments, revenue, provisions, business combinations, and other related topics as well as the preparation of single financial statements and consolidated financial statements.

Intended Learning Outcomes (ILO):
The course is aimed at the student's acquirement of in-depth computational knowledge of financial accounting for listed companies.
Furthermore, students will deepen their capacity for independent analysis of different IAS/IFRS standards.

Structure of the course:
In class calculations, examples based on presented standards and discussions.

Art der Leistungskontrolle und erlaubte Hilfsmittel

Assessment:
One midterm exam (50%)
One final exam (50%)
Participation points

Permitted materials: calculator

Mindestanforderungen und Beurteilungsmaßstab

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.

Grading scheme: Below 50% 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).

Prüfungsstoff

Calculations for the IAS/IFRS standards covered in the lectures.

Literatur

Latest edition: David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon (2023), 9th edition, Cengage Learning, Print ISBN: 9781473786875

See link: https://www.cengage.uk/c/international-financial-reporting-and-analysis-9e-alexander-jorissen-hoogendoorn-van-mourik-kirwan-inwinkl-michelon/9781473786820/

Zuordnung im Vorlesungsverzeichnis

Letzte Änderung: Mo 19.02.2024 14:25