Universität Wien FIND

Bedingt durch die COVID-19-Pandemie können kurzfristige Änderungen bei Lehrveranstaltungen und Prüfungen (z.B. Absage von Vor-Ort-Lehre und Umstellung auf Online-Prüfungen) erforderlich sein. Melden Sie sich für Lehrveranstaltungen/Prüfungen über u:space an, informieren Sie sich über den aktuellen Stand auf u:find und auf der Lernplattform moodle. ACHTUNG: Lehrveranstaltungen, bei denen zumindest eine Einheit vor Ort stattfindet, werden in u:find momentan mit "vor Ort" gekennzeichnet.

Regelungen zum Lehrbetrieb vor Ort inkl. Eintrittstests finden Sie unter https://studieren.univie.ac.at/info.

040657 KU Internationale Rechnungslegung A (MA) (2020S)

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

(Rechnungslegung nach IFRS)
Empfohlen werden Vorkenntnisse aus Rechnungslegung und Wirtschaftsrecht.


Hinweis: Ihr Anmeldezeitpunkt innerhalb der Frist hat keine Auswirkungen auf die Platzvergabe (kein "first come, first serve").


max. 50 Teilnehmer*innen
Sprache: Deutsch


Termine (iCal) - nächster Termin ist mit N markiert

Achtung: Wie bereits wiederholt angekündigt findet diese Vorlesung während der Unterbrechung der Präsenzlehre als Online-Kurs statt!! Auf Moodle werden laufend Unterlagen mit neuen Inhalten bereitgestellt, bitte rufen Sie regelmäßig Ihre e-mails und die Moodle-Seite des Kurses auf.

Diese Lehrveranstaltung wird (ausschließlich) in Englischer Sprache abgehalten!

Mittwoch 11.03. 09:45 - 13:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Mittwoch 18.03. 09:45 - 14:45 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Mittwoch 25.03. 09:45 - 14:45 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Mittwoch 22.04. 08:00 - 09:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Mittwoch 22.04. 09:45 - 11:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Mittwoch 22.04. 11:30 - 13:00 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
Mittwoch 29.04. 08:00 - 09:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Mittwoch 29.04. 09:45 - 11:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Mittwoch 29.04. 13:15 - 14:45 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Mittwoch 06.05. 08:00 - 09:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Mittwoch 06.05. 09:45 - 11:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Mittwoch 06.05. 13:15 - 14:45 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Montag 11.05. 13:15 - 16:30 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Mittwoch 20.05. 09:45 - 13:00 Hörsaal 13 Oskar-Morgenstern-Platz 1 2.Stock
Mittwoch 20.05. 13:15 - 16:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Mittwoch 03.06. 09:45 - 13:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Montag 08.06. 13:15 - 16:25 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Mittwoch 24.06. 15:00 - 16:30 Hörsaal 13 Oskar-Morgenstern-Platz 1 2.Stock


Ziele, Inhalte und Methode der Lehrveranstaltung

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. The accounting requirements will be complemented by introducing the system requirements as well as the internal and external auditing requirements. It will introduce matters of international (income) taxation and the concept of group taxation. In addition, an overview of applicable corporate governance standards and practices (“Stewardship”) will be presented.

• Accounting & Controlling Systems: Purpose & Goals, Set-up, Reporting Requirements, Review and Monitoring,
• International Accounting Standards: Details of selected IFRS with an introduction to other standards and a high-Level Comparison to Austrian GAAP
• Auditing: Internal & External Auditing, Structure and Use
• Cross Border Taxation: Withholding Taxes, Double Taxation Agreements, Taxation of Groups of Companies
• Governance in International Groups, accounting stewardship

Art der Leistungskontrolle und erlaubte Hilfsmittel

Modified announcement:
1. Course participation/home assignments (limited to classes on April 22, April 29 and May 6, 2020) 15 percent.
2. interim test on May 11 (the exact date and timing is subject to change due to the capacity of the testing system) as on-line test (about 1 hour) 15 percent
3. A presentation together with one colleague on May 20 or June 3 or June 8, 2020 (approx. 15-20 minutes, challenged by other students and peer evaluated) 35 percent.
(80% relative weight considering the peer evaluations, the challenges 15% relative weight and the quality of the peer evaluation itself 5% relative weight). Each student will have to do 2 challenges, usually on a day where he / she does not present.
4. One assignment (short papers of approx. 3 pages, max. 900 words), between June 10 and June 19; 15 percent
5. on-line oral (video) examination (June 22 to June 26, 2020), app. 15 minutes; 20 percent:
a) an in-depth discussion of your presentation topic,
b) a discussion of your assignment / paper and
c) a few questions from selected topics of the whole course.
You will be allowed to select 3 preferred time slots (of approx. 7 sessions) for the oral exam.

Legal notice: Based on a ministerial directive you are allowed to withdraw from the course within 14 days after the final announcement of a revised course syllabus has been published on u:find. This will be on April 30, 2020 an allows you to withdraw until May 13, 2020.

Previsous announcement:
The course consists of lectures, short home assignments, presentations by students to be challenged and peer-evaluated by other students. The lectures serve to explain the key concepts of the subject matters and their application in practice and are supplemented by the Home Assignments which will introduce the format and style of questions to be expected at the interim and final exam. For each of the classes from week 2 to 5 and 7 some (depending on the number of) the students will be asked to prepare and hand in approx. 5 topics / questions no later than the evening of the day before class and should be prepared to share their research in class.

The 6-8 presentation topics will be assigned to groups of 2 to 4 students to be presented in class 6 (or 7 if needed) for a duration of approx. 15-20 minutes. There will be an opportunity to discuss the presentations with the instructor prior to the presentation. The pre-final presentation slides or texts are due on Sunday evening before the presentation will be held in class for the instructor to have a final review an

Mindestanforderungen und Beurteilungsmaßstab

0 - 50%: 5
51% - 63%: 4
64% - 77%: 3
78% - 90%: 2
91% - 100%: 1


All slides, presentations and lecture content will be tested and graded. Sections of the text book will be exempted (indicated as non-core on the course slides).
The tests will include theoretical questions and cases as well as examples of accounting entries and calculations.


The lecture slides together with the (student) presentation slides will be a key source. In addition, text books on IFRS and on auditing and high-level literature regarding accounting and controlling systems, international taxation and governance matters will be introduced as supplementary reading and learning materials.
The course will be based on David Alexander, Anne Britton, Ann Jorissen, Martin Hoogendoorn and Carien van Mourik: International Financial Reporting and Analysis, 7th AND 8th edition, Cengage Learning EMEA, 2017 / 2020 (All updated standards will be based on the latest edition).
Further course literature and materials will be announced in due course.

Zuordnung im Vorlesungsverzeichnis

Letzte Änderung: Mo 07.09.2020 15:19