Universität Wien

040658 UK Accounting according to IFRS (2018W)

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

previsous knowledge in Accounting ("Bilanzierung" - Financial Accounting for Advanced Students) and Private Law ("Privatrecht") is expected.
Moodle

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

midterm test:
final test: January 11, 2019, 13:15-14:15, Hs. 16

Samstag 24.11. 08:00 - 13:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Freitag 30.11. 13:15 - 18:15 Seminarraum 15 Oskar-Morgenstern-Platz 1 3.Stock
Samstag 15.12. 08:00 - 13:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Freitag 11.01. 13:15 - 14:45 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock

Information

Ziele, Inhalte und Methode der Lehrveranstaltung

The course concentrates on accounting under International Financial Reporting Standards (IFRS).
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 and provisions

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:
final test: January 11, 2019, 13:15-14:15, Hs. 16
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 course will be held in English. Knowledge of national accounting rules for the individual 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