040125 KU Internationale Rechnungslegung B (MA) (2022S)
Prüfungsimmanente Lehrveranstaltung
Labels
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").
- Anmeldung von Mo 07.02.2022 09:00 bis Mo 21.02.2022 23:59
- Anmeldung von Do 24.02.2022 09:00 bis Fr 25.02.2022 23:59
- Abmeldung bis Mo 14.03.2022 23:59
Details
max. 50 Teilnehmer*innen
Sprache: Englisch
Lehrende
Termine (iCal) - nächster Termin ist mit N markiert
- Montag 09.05. 09:45 - 11:15 Digital
- Dienstag 10.05. 09:45 - 11:15 Digital
- Montag 16.05. 09:45 - 11:15 Digital
- Dienstag 17.05. 09:45 - 11:15 Digital
- Dienstag 24.05. 09:45 - 15:45 Digital
- Mittwoch 08.06. 09:45 - 16:45 Digital
- Freitag 17.06. 09:45 - 16:40 Digital
- Donnerstag 23.06. 09:45 - 11:15 Digital
- Mittwoch 29.06. 16:00 - 17:00 Digital
Information
Ziele, Inhalte und Methode der Lehrveranstaltung
Art der Leistungskontrolle und erlaubte Hilfsmittel
Type of instruction
Lectures and exercises (L), case studies and seminars (S), group workshop (W), Quizzes (E)o Late submission not in time = 1 grade lower
o Plagarism = fail
o Scheme: until 49,0 % fail (grade 5); 49,5%-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).
Lectures and exercises (L), case studies and seminars (S), group workshop (W), Quizzes (E)o Late submission not in time = 1 grade lower
o Plagarism = fail
o Scheme: until 49,0 % fail (grade 5); 49,5%-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).
Mindestanforderungen und Beurteilungsmaßstab
For all parts of the examination, student attendance is compulsory.The examination consists of an online exam in the form of quizzes (E), two seminars with oral presentations and discussions of the given presentations (S1 and S2), one group workshop, and individual participation (W)Learning outcomes 1-17 are examined through one online exam of quizzes (E)
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Learning outcomes 2,7,8,9,15 and 17 are also examined through two seminars with oral presentations and discussions of the given presentations (S1 and S2), one group workshop, and individual participation (W).
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Learning outcomes 2,7,8,9,15 and 17 are also examined through two seminars with oral presentations and discussions of the given presentations (S1 and S2), one group workshop, and individual participation (W).
Prüfungsstoff
IAS/IFRS StandardsInternational Financial Reporting and Analysis, Jorissen, Ann / Britton, Anne / Alexander, David
/ Hoogendoorn, Martin / Van Mourik, Carien, latest edition, Cengage Learning, Print ISBN: 9781473766853https://www.cengage.co.uk/books/9781473766853/
/ Hoogendoorn, Martin / Van Mourik, Carien, latest edition, Cengage Learning, Print ISBN: 9781473766853https://www.cengage.co.uk/books/9781473766853/
Literatur
IAS/IFRS StandardsCompulsory course book for students who attend classes “Internationale Rechnungslegung A” and “Internationale Rechnungslegung B” is:International Financial Reporting and Analysis, Jorissen, Ann / Britton, Anne / Alexander, David
/ Hoogendoorn, Martin / Van Mourik, Carien (2020), 8th edition, Cengage Learning, Print ISBN: 9781473766853https://www.cengage.co.uk/books/9781473766853/
/ Hoogendoorn, Martin / Van Mourik, Carien (2020), 8th edition, Cengage Learning, Print ISBN: 9781473766853https://www.cengage.co.uk/books/9781473766853/
Zuordnung im Vorlesungsverzeichnis
Letzte Änderung: Do 11.05.2023 11:27
On completion of the course, the students will be able to
1. understand a business combination and how to account for it; understand the accounting for goodwill
2. be able to determine goodwill in more complex situations, such as non-controlling interests and step acquisitions
3. know how to account for disposals, both with and without loss of control, and know the requirements of IFRS 3 Business Combinations
4. outline the need for consolidated financial statements
5. prepare consolidated financial statements by IFRS Standards
6. understand and apply the mechanics of preparing consolidated financial statements
7. identify an associate and a joint venture
8. identify the need to disclose related party transactions
9. consider the mechanics of accounting for an associate and a joint venture
10. explain the requirements of IAS 24 Related Party Transactions
11. explain the requirements of IAS 28 Investments in Associates and Joint Ventures
12. explain the requirements of IFRS 11 Joint Arrangements
13. explain the necessity for foreign currency conversion and translation
14. understand the concept of functional currency and presentation currency
15. describe the IFRS Standards regulations in respect of foreign currency transactions
16. describe the IFRS Standards regulations in respect of translating foreign entities
17. explain the basics of hedging foreign currency exposure and the application of hedge accounting
18. understand specific issues as extending the net investment, translating goodwill, accounting for disposals, translating into currencies of hyperinflationary economies
19. understand the IFRS Standards disclosure requirements apply research-based literature to describe and analyze particular aspects of voluntary corporate disclosures related to own projectsJudgment and approach
The course is aimed at the student acquiring in-depth knowledge of financial accounting for multinationals. Furthermore, students will deepen their capacity for independent analysis of different financial accounting problems in an international context.