040125 KU Building Block: Internationale Rechnungslegung II (MA) (2025S)
International Financial Reporting and Analysis
Prüfungsimmanente Lehrveranstaltung
Labels
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 10.02.2025 09:00 bis Di 18.02.2025 12:00
- Anmeldung von Mi 26.02.2025 09:00 bis Do 27.02.2025 12:00
- Abmeldung bis Fr 14.03.2025 23:59
Details
max. 50 Teilnehmer*innen
Sprache: Englisch
Lehrende
- Petra Inwinkl
- Erich Kandler
- Florian Kellner (TutorIn)
Termine (iCal) - nächster Termin ist mit N markiert
- Donnerstag 06.03. 11:30 - 13:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
- Freitag 07.03. 09:45 - 11:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Freitag 14.03. 08:00 - 11:15 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
- Mittwoch 19.03. 08:00 - 09:30 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
- Mittwoch 19.03. 09:45 - 11:15 Seminarraum 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Montag 24.03. 09:45 - 13:00 Seminarraum 3 Oskar-Morgenstern-Platz 1 1.Stock
- Dienstag 01.04. 15:00 - 16:30 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
- Donnerstag 03.04. 15:00 - 20:00 Seminarraum 3 Oskar-Morgenstern-Platz 1 1.Stock
- N Freitag 09.05. 15:30 - 18:30 Digital
- Donnerstag 15.05. 09:45 - 15:00 Seminarraum 3 Oskar-Morgenstern-Platz 1 1.Stock
- Dienstag 03.06. 13:15 - 20:00 Seminarraum 13 Oskar-Morgenstern-Platz 1 2.Stock
- Dienstag 17.06. 09:45 - 11:15 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
Information
Ziele, Inhalte und Methode der Lehrveranstaltung
Art der Leistungskontrolle und erlaubte Hilfsmittel
Type of instruction
Lectures and exercises (L), homework (H), seminar (S), group workshop (W), Calculations and quizzes (E) and participation in class (P)
o Late submission not in time = 1 grade lower
o Plagiarism = fail
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).
Lectures and exercises (L), homework (H), seminar (S), group workshop (W), Calculations and quizzes (E) and participation in class (P)
o Late submission not in time = 1 grade lower
o Plagiarism = fail
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 and group presentations. 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)
o Late submission not in time = 1 grade lower
o Plagarism = failStudents 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).
• 1 ≥ 88%
• 2 ≥ 75,5%
• 3 ≥ 63%
• 4 ≥ 50%
• < 49,5%: 5 (fail)
o Late submission not in time = 1 grade lower
o Plagarism = failStudents 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
In-class examplesIAS/IFRS StandardsCompulsory 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: 9781473786875https://www.cengage.uk/c/international-financial-reporting-and-analysis-9e-alexander-jorissen-hoogendoorn-van-mourik-kirwan-inwinkl-michelon/9781473786820/
Literatur
In-class examplesIAS/IFRS StandardsCompulsory course book for students who attend classes “Internationale Rechnungslegung A” and “Internationale Rechnungslegung B”and „ KU Advanced IFRS Reporting and Calculations I (MA)“ 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: 9781473786875https://www.cengage.uk/c/international-financial-reporting-and-analysis-9e-alexander-jorissen-hoogendoorn-van-mourik-kirwan-inwinkl-michelon/9781473786820/
Zuordnung im Vorlesungsverzeichnis
Letzte Änderung: Do 03.04.2025 13:45
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 focuses on knowledge of accounting and reporting for international financial group reports of listed companies by introducing students to International Financial Reporting Standards (IFRS) at an intermediate level.Lecture content:
1. Introduction to the course and requirements
2. Introduction to group accounts: overview of investments and related IFRS, key terms, control vs significant influence (IFRS 3/IAS 28)
3. Consolidation procedures: basic rules, exceptions, accounting requirements,
4. Consolidated Statement of Financial Positions I: 3 steps; worked-out example
5. Consolidated Statement of Financial Positions II: NCI, two measurement methods, worked-out example
6. Consolidated Statement of Financial Positions III: goodwill+its impairment, worked-out example
7. Consolidated Statement of Financial Positions IV: intragroup transactions, AUP, FV adjustments + examples
8. IAS 28: Equity method with worked-out examples
9. IFRS 11 Joint Arrangements
10. IAS 21 Foreign currencies, worked-out examples
11. IAS 24 Transactions with related partiesGroup Work Assignment Part A (homework – case studies):
In the group assignment Part A, the students practice the preparation of a consolidated statement of financial position (balance sheet) and consolidated statement of total comprehensive income, along with the practical application of the IFRS standards discussed during the lectures.Group Work Assignment Part B (Seminar 1):
The group assignment Part B aims to analyze a company's latest annual report based on IFRS and research into and evaluate (i.e., calculation, disclosure, and presentation) the application of international group accounting standards.Group Workshop:
Outline and understanding, work-in-progress of Group Assignment Part B (Seminar 1).Discussions:
Each participant of a group needs to act as a discussant.