040658 UK Accounting according to IFRS (2017W)
Prüfungsimmanente Lehrveranstaltung
Labels
previsous knowledge in Accounting ("Bilanzierung" - Financial Accounting for Advanced Students) and Private Law ("Privatrecht") is expected.
An/Abmeldung
Hinweis: Ihr Anmeldezeitpunkt innerhalb der Frist hat keine Auswirkungen auf die Platzvergabe (kein "first come, first served").
- Anmeldung von Fr 08.09.2017 09:00 bis Do 21.09.2017 12:00
- Abmeldung bis Sa 14.10.2017 23:59
Details
max. 50 Teilnehmer*innen
Sprache: Englisch
Lehrende
Termine (iCal) - nächster Termin ist mit N markiert
midterm test: December 15, 2017, 13:15-14:15, Hs. 14
final test: January 26, 2018, 13:15-14:15, Hs. 14
- Freitag 17.11. 13:15 - 18:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Samstag 18.11. 08:00 - 13:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
- Montag 04.12. 08:00 - 13:00 Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock
- Freitag 15.12. 13:15 - 14:45 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Samstag 13.01. 08:00 - 13:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Samstag 20.01. 08:00 - 13:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Freitag 26.01. 13:15 - 14:45 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
Information
Ziele, Inhalte und Methode der Lehrveranstaltung
Art der Leistungskontrolle und erlaubte Hilfsmittel
Assessment is based on a midterm test (50 %) and a final test (50 %).
In order to pass the course, students are required to achieve more than 50 % of the total reachable points.
midterm test: December 15, 2017, 13:15-14:15, Hs. 14
final test: January 26, 2018, 13:15-14:15, Hs. 14
Permitted aids during the exams: non-programmable pocket calculator, table of accounts, the relevant IFRS
In order to pass the course, students are required to achieve more than 50 % of the total reachable points.
midterm test: December 15, 2017, 13:15-14:15, Hs. 14
final test: January 26, 2018, 13:15-14:15, Hs. 14
Permitted aids during the exams: non-programmable pocket calculator, table of accounts, the relevant IFRS
Mindestanforderungen und Beurteilungsmaßstab
After the course, the students will be able to understand the basic issues relating to accounting under IFRS.
The UK "Accounting according to IFRS" is part of the Modul "Internationale Rechnungslegung" and can be attended by students in Bachelor and Master Studies. The course will be held in English. Knowledge of national accounting regulations for the individual and the consolidated financial statements is required.
The UK "Accounting according to IFRS" is part of the Modul "Internationale Rechnungslegung" and can be attended by students in Bachelor and Master Studies. The course will be held in English. Knowledge of national accounting regulations for the individual and the consolidated financial statements is required.
Prüfungsstoff
The course consists of lectures, case studies and class discussions.
Literatur
literature used in class: Kuntner M., Accounting according to IFRS, script in the latest edition (available in the Facultas-Shop), further references are stated in the script
Zuordnung im Vorlesungsverzeichnis
Letzte Änderung: Mo 07.09.2020 15:29
A selection of the following accounting issues will be covered in class:
internationalisation of accounting, history and organisation of the IASB, basic principles of accounting under IFRS, Conceptual Framework for Financial Reporting, elements of financial statements under IFRS, accounting and valuation of individual items in financial statements under IFRS, e.g. property, plant and equipment, intangible assets, leases, inventories, construction contracts and provisions