040657 KU Building Block: Internationale Rechnungslegung I (MA) (2025S)
Principles of International Financial Accounting
Prüfungsimmanente Lehrveranstaltung
Labels
(Rechnungslegung nach IFRS)
Empfohlen werden Vorkenntnisse aus Rechnungslegung und Wirtschaftsrecht.
Empfohlen werden Vorkenntnisse aus Rechnungslegung und Wirtschaftsrecht.
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
Termine (iCal) - nächster Termin ist mit N markiert
- Dienstag 04.03. 11:30 - 13:00 Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
- Dienstag 11.03. 16:45 - 18:30 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Dienstag 11.03. 18:30 - 20:00 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Dienstag 18.03. 11:30 - 13:15 Seminarraum 3 Oskar-Morgenstern-Platz 1 1.Stock
- Dienstag 18.03. 13:15 - 14:45 Seminarraum 15 Oskar-Morgenstern-Platz 1 3.Stock
- Dienstag 25.03. 11:30 - 13:00 Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
- Dienstag 25.03. 13:15 - 14:45 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
- Dienstag 01.04. 16:45 - 18:15 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Mittwoch 02.04. 11:30 - 13:00 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
- Mittwoch 02.04. 13:15 - 14:45 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
- N Dienstag 29.04. 15:30 - 18:30 Digital
- Mittwoch 30.04. 09:45 - 11:15 Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock
- Dienstag 06.05. 11:30 - 16:30 Seminarraum 13 Oskar-Morgenstern-Platz 1 2.Stock
- Samstag 24.05. 11:00 - 17:00 Hörsaal 12 Oskar-Morgenstern-Platz 1 2.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
IAS/IFRS Standards
Compulsory course book for students who attend classes “KU Building Block International Financial Accounting and Reporting I” and “KU Building Block International Financial Accounting and Reporting II” and „KU Building Block International Financial Accounting and Reporting III (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: 9781473786875
https://www.cengage.uk/c/international-financial-reporting-and-analysis-9e-alexander-jorissen-hoogendoorn-van-mourik-kirwan-inwinkl-michelon/9781473786820/
Compulsory course book for students who attend classes “KU Building Block International Financial Accounting and Reporting I” and “KU Building Block International Financial Accounting and Reporting II” and „KU Building Block International Financial Accounting and Reporting III (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: 9781473786875
https://www.cengage.uk/c/international-financial-reporting-and-analysis-9e-alexander-jorissen-hoogendoorn-van-mourik-kirwan-inwinkl-michelon/9781473786820/
Literatur
IAS/IFRS Standards
Compulsory course book for students who attend classes “KU Building Block International Financial Accounting and Reporting I” and “KU Building Block International Financial Accounting and Reporting II” and „KU Building Block International Financial Accounting and Reporting III (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: 9781473786875
https://www.cengage.uk/c/international-financial-reporting-and-analysis-9e-alexander-jorissen-hoogendoorn-van-mourik-kirwan-inwinkl-michelon/9781473786820/
Compulsory course book for students who attend classes “KU Building Block International Financial Accounting and Reporting I” and “KU Building Block International Financial Accounting and Reporting II” and „KU Building Block International Financial Accounting and Reporting III (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: 9781473786875
https://www.cengage.uk/c/international-financial-reporting-and-analysis-9e-alexander-jorissen-hoogendoorn-van-mourik-kirwan-inwinkl-michelon/9781473786820/
Zuordnung im Vorlesungsverzeichnis
Letzte Änderung: Mo 31.03.2025 13:05
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 reports of listed companies by introducing students to International Financial Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) at an intermediate level.Lecture content:
1. Introduction to the course and requirements
2. Introduction to IFRS: standard setting process, composition of IFRS, its use, orientation in IFRS, correct terminology
3. Conceptual framework, IAS 1 - main requirements, working out the statements (SoFP, SoPLOCI, SoCiE)
4. Statement of cash flows, working out the statement
5. Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) and Events after the Reporting Period (IAS 10)
6. Overview of different standards and distinction and Property, Plant and Equipment (IAS 16)
7. Impairment of assets (IAS 36)
8. Intangible assets (IAS 38) and Investment property (IAS 40)
9. Inventories (IAS 2)
10. Income Taxes (IAS 12)
11. Provisions (IAS 37)
12. Revenue from contracts with customers (IFRS 15)Group Work Assignment Part A (homework – case studies):
In Group Work Assignment Part A students are required to carry out the adjustment of journal entries, prepare a statement of financial positions and a statement of total comprehensive income as well as write a report summarizing the adjustments, providing the rationale behind them and referencing the appropriate IFRS rules.Group Work Assignment Part B (Seminar 1):
In Seminar 1 students of a group are required to analyze a company's annual report based on IFRS and research into, and evaluate (i.e. calculation, disclosure & presentation) the application of international accounting standards. Each practical company case needs to be listed on a stock market in the EU.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.