Universität Wien

040310 KU Building Block: Internationale Rechnungslegung III (MA) (2025W)

Advanced IFRS Reporting and Calculations

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

Es besteht Anwesenheitspflicht
Moodle
Fr 28.11. 09:45-13:00 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.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

Attendance is compulsory.
Rules according to courses with continuous assessment apply:
https://financial-accounting.univie.ac.at/en/information-about-courses-with-continuous-assessment/

  • Dienstag 09.12. 08:00 - 09:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Dienstag 09.12. 09:45 - 11:15 Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock
  • Montag 15.12. 08:00 - 11:15 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Donnerstag 18.12. 08:00 - 11:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Dienstag 13.01. 13:15 - 14:45 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Mittwoch 14.01. 11:30 - 13:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Mittwoch 14.01. 13:15 - 14:45 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Donnerstag 15.01. 08:00 - 09:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Donnerstag 15.01. 09:45 - 11:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Donnerstag 22.01. 15:00 - 16:30 Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock

Information

Ziele, Inhalte und Methode der Lehrveranstaltung

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

Course Aims
• Build on knowledge from IFRS I & II.
• Focus on advanced IFRS reporting requirements and IFRS calculations.
• Prepare students for real-world accounting applications and advanced research in financial reporting.

Why This Course Matters
• Master practical IFRS skills used in multinational accounting and auditing.
• Strengthen analytical and problem-solving abilities in financial reporting.
• Prepare for advanced courses, thesis work, or professional certifications.
• Gain confidence in applying IFRS standards to complex scenarios.

Skills You Will Gain
• Perform complex IFRS calculations independently.
• Analyze and interpret international financial statements.
• Apply theoretical IFRS knowledge in practice.
• Improve readiness for advanced research or professional work.

Course Content
• Advanced calculations based on IFRS standards from IFRS I & II.
• Practical exercises for applying IFRS concepts in real-world scenarios.

Art der Leistungskontrolle und erlaubte Hilfsmittel

Type of Instruction
• Format: Exercises and calculations (E).
• Preparation: Complete assigned exercises before and during class.
• Participation: Active involvement in class exercises and group discussions is essential.
Note: Use of AI tools (e.g., ChatGPT) is allowed only if explicitly requested by the instructor.

Assessment & Grade Components

* 1. Midterm Test
* Description: Calculations
* Maximum Points: 45
* Weight: 45%

* 2. Final Test
* Description: Calculations
* Maximum Points: 45
* Weight: 45%

* 3. Happy Points
* Description: Training preparation for tests
* Maximum Points: 10
* Weight: 10%

* Total
* Maximum Points: 100
* Weight: 100%

Mindestanforderungen und Beurteilungsmaßstab

Grading Scale:
• 88.0–100% → 1 (Excellent)
• 75.5–87.5% → 2 (Good)
• 63.0–75.0% → 3 (Pass)
• 50.0–62.5% → 4 (Pass)
• <49.5% → 5 (Fail)

Minimum Requirements
• Missing the first class = automatic deregistration.
• Continuous assessment rules apply: Link
• Students scoring <50% must repeat the course and register again.

Examination
• Assessment is based on midterm and final calculation tests.
• Active participation in exercises is required to earn Happy Points.

Prüfungsstoff

Calculations during the class

Literatur

Coursebook:
• International Financial Reporting and Analysis, 9th Edition, 2023
Authors: David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon
Publisher: Cengage Learning
Print ISBN: 9781473786875

Additional Resources:
• Calculations based on IFRS standards provided on Moodle must be completed as part of exercises and test preparation.

Zuordnung im Vorlesungsverzeichnis

Letzte Änderung: Mo 10.11.2025 11:45