Universität Wien FIND

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040125 KU Internationale Rechnungslegung B (MA) (2021S)

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

Empfohlen werden Vorkenntnisse aus Rechnungslegung und Wirtschaftsrecht. Die Lehrveranstaltung wird in englischer Sprache abgehalten. Die Kenntnis der österreichischen Bilanzierungsvorschriften sowohl für den Einzel- als auch für den Konzernabschluss wird vorausgesetzt.

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

Anwesenheitspflicht bei allen Terminen!

Montag 01.03. 09:45 - 11:15 Digital
Dienstag 02.03. 09:45 - 11:15 Digital
Montag 08.03. 09:45 - 11:15 Digital
Dienstag 09.03. 09:45 - 11:15 Digital
Montag 15.03. 09:45 - 14:45 Digital
Donnerstag 25.03. 09:45 - 16:30 Digital
Montag 12.04. 09:45 - 11:15 Digital
Dienstag 13.04. 09:45 - 14:45 Digital
Montag 26.04. 09:45 - 16:30 Digital
Montag 03.05. 10:00 - 11:00 Digital
Freitag 07.05. 10:00 - 11:00 Digital

Information

Ziele, Inhalte und Methode der Lehrveranstaltung

This course focuses on contemporary development in financial accounting and the international harmonization process. IASB, and the EU are major players in the harmonization process of financial accounting, and they have specific implication in national contexts. On the one hand, accounts have to be suitable for the national context and on the other hand, financial accounting requirements must also be internationally useful. These dual requirements on accounting necessitate specific demands on the development of models and standards for financial accounting. As of 2005, all public companies in the EU use the IASB's accounting standards.
This implied new conditions for recognition in all EU Member States. Multinational companies must also handle financial accounting and contextual differences regarding their financial reporting, which are parts also covered in the course.

The course will provide participants with knowledge of accounting and reporting for international groups by introducing students to International Financial Reporting Standards (IFRS) at an intermediate level.

Intended Learning Outcomes (ILO)
On completion of the course the students will be able to
Knowledge and understanding
1. be oriented about the foundations and developments of contemporary financial accounting in an international context
2. analyze how developments in international standard settings affect the role of financial accounting as an information source within national and international context
Skills and abilities
3. analyze independently how contemporary accounting issues have developed in different contexts
4. apply research-based literature to describe and analyze particular aspects of voluntary corporate disclosures related to own projects
Judgement and approach
5. display a reflective approach to the role of theory in contemporary financial accounting
6. independently define and treat a relevant question based on relevant theories and practices

The course is aimed at the student's acquirement of in-depth knowledge of financial accounting for various types of companies. Furthermore, students will deepen their capacity for independent analysis of different financial accounting problems in an international context.

Art der Leistungskontrolle und erlaubte Hilfsmittel

Type of instruction
Lectures, exercises, case study, and seminars.

The teaching is conducted in English

Mindestanforderungen und Beurteilungsmaßstab

The examination consists of a written online exam, seminars, oral presentations, assignments and individual participation.

Learning outcomes 1-6 examined through the written online exam.
Learning outcomes 3, 4 and 5 also examined through seminars, oral presentations, assignments and individual participation.

Prüfungsstoff

IAS/IFRS Standards

International Financial Reporting and Analysis, Jorissen, Ann / Britton, Anne / Alexander, David
/ Hoogendoorn, Martin / Van Mourik, Carien, latest edition, Cengage Learning, ISBN: 9781473725454

Selected research articles related to the topic.

Literatur

IAS/IFRS Standards

International Financial Reporting and Analysis, Jorissen, Ann / Britton, Anne / Alexander, David
/ Hoogendoorn, Martin / Van Mourik, Carien (2017), 7th edition, Cengage Learning, ISBN: 9781473725454

Selected research articles related to the topic.

Zuordnung im Vorlesungsverzeichnis

Letzte Änderung: Mi 21.04.2021 11:25