040657 KU Internationale Rechnungslegung A (MA) (2020S)
Empfohlen werden Vorkenntnisse aus Rechnungslegung und Wirtschaftsrecht.
- Anmeldung von Mo 10.02.2020 09:00 bis Mi 19.02.2020 12:00
- Anmeldung von Di 25.02.2020 09:00 bis Mi 26.02.2020 12:00
- Abmeldung bis Do 30.04.2020 23:59
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!
Ziele, Inhalte und Methode der Lehrveranstaltung
Art der Leistungskontrolle und erlaubte Hilfsmittel
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
51% - 63%: 4
64% - 77%: 3
78% - 90%: 2
91% - 100%: 1
The tests will include theoretical questions and cases as well as examples of accounting entries and calculations.
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.