Universität Wien

040051 KU Building Block: Internationale Rechnungslegung III (MA) (2025S)

Advanced IFRS Reporting and Calculations

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

Herzlich willkommen und viel Erfolg!
Moodle
Fr 27.06. 13:15-16:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock

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

  • Dienstag 20.05. 08:00 - 09:30 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Dienstag 20.05. 09:45 - 11:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Donnerstag 22.05. 08:00 - 09:30 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Donnerstag 22.05. 09:45 - 11:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Montag 26.05. 13:15 - 14:45 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
  • Mittwoch 04.06. 11:30 - 13:00 Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
  • Dienstag 10.06. 08:00 - 09:30 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
  • Dienstag 10.06. 09:45 - 11:15 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
  • Freitag 13.06. 09:45 - 11:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Freitag 13.06. 11:30 - 13:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Dienstag 17.06. 16:45 - 18:15 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
  • Mittwoch 18.06. 08:00 - 09:30 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock

Information

Ziele, Inhalte und Methode der Lehrveranstaltung

Note: Students should attend the International Financial Accounting classes in the following order.
KU Building Block International Financial Accounting and Reporting I (MA)
KU Building Block International Financial Accounting and Reporting II (MA)
KU Building Block International Financial Accounting and Reporting III (MA)

Aims:
This course builds on KU Building Block International Financial Accounting and Reporting I (MA) and KU Building Block International Financial Accounting and Reporting II (MA) with advanced IFRS reporting requirements and IFRS calculations.

Content:
Advanced calculations based on the standards from KU Building Block International Financial Accounting and Reporting I and KU Building Block International Financial Accounting and Reporting II.

Art der Leistungskontrolle und erlaubte Hilfsmittel

Type of instruction
Calculations (E)
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).

Mindestanforderungen und Beurteilungsmaßstab

Students are expected to attend all lectures. If you are missing the first unit, you will be automatically deregistered from the course. A maximum total absence of 180 minutes is tolerated. If you fail to meet the attendance requirement (more than two missing units), your course grade will be negative.

Grades will rely on the following scale:
• 1 ≥ 88%
• 2 ≥ 75,5%
• 3 ≥ 63%
• 4 ≥ 50%
• < 49,5%: 5 (fail)
The examination consists of: Calculations which are performed by two tests (2x 45%) and home exercises (10%)
Students achieving less than 50% of the points will fail the course and must repeat the course (they must register the usual way the next time the course is offered).

Prüfungsstoff

Calculations during the class

Literatur

Compulsory course book for students who attend classes “KU Building Block: Internationale Rechnungslegung I” and “KU Building Block: Internationale Rechnungslegung II ”and „ KU Building Block: Internationale Rechnungslegung III“ 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: 9781473786875

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: Mi 04.06.2025 15:45