Universität Wien FIND

Auf Grund der COVID-19 Pandemie kann es bei Lehrveranstaltungen und Prüfungen auch kurzfristig zu Änderungen kommen. Informieren Sie sich laufend in u:find und checken Sie regelmäßig Ihre E-Mails.

Lesen Sie bitte die Informationen auf https://studieren.univie.ac.at/info.

040658 UK Accounting according to IFRS (2020W)

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.


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


max. 50 Teilnehmer*innen
Sprache: Englisch


Termine (iCal) - nächster Termin ist mit N markiert

Donnerstag 08.10. 09:45 - 11:15 Hybride Lehre
Hörsaal 5 Oskar-Morgenstern-Platz 1 Erdgeschoß
Donnerstag 08.10. 11:30 - 13:00 Hybride Lehre
Donnerstag 15.10. 09:45 - 13:00 Hybride Lehre
Hörsaal 5 Oskar-Morgenstern-Platz 1 Erdgeschoß
Donnerstag 22.10. 09:45 - 11:15 Hybride Lehre
Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
Donnerstag 22.10. 11:30 - 13:00 Hybride Lehre
Donnerstag 29.10. 09:45 - 13:00 Hybride Lehre
Hörsaal 5 Oskar-Morgenstern-Platz 1 Erdgeschoß
Donnerstag 19.11. 09:45 - 13:00 Digital
Donnerstag 26.11. 09:45 - 11:15 Digital
Donnerstag 10.12. 09:45 - 13:00 Digital
Donnerstag 17.12. 14:00 - 15:00 Digital
Donnerstag 17.12. 16:30 - 17:00 Digital
Donnerstag 14.01. 14:00 - 15:00 Digital


Ziele, Inhalte und Methode der Lehrveranstaltung

The course will provide participants with a basic knowledge of accounting and reporting according to International Financial Reporting Standards (IFRS). It will focus on the structure of the IASB, the Conceptual Framework and selected standards (IAS 1, 2, 16, 19, 36, 37 und 38, IFRS 9, 15 und 16) The accounting requirements will be complemented by introducing the IT and reporting system requirements as well as highlighting the internal and external auditing requirements. The more recent initiatives around non-financial information will be addressed.

• Accounting & Controlling Systems: Purpose & Goals, Set-up, Reporting Requirements, Review and Monitoring,
• International Accounting Standards: Overview of selected IFRS with an introduction to other standards and a high-Level Comparison to Austrian GAAP
• Auditing: Internal & External Auditing, Structure and Use
• Reporting of non-financial information

The course consists of lectures, home assignments, short presentations by 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) 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.

Art der Leistungskontrolle und erlaubte Hilfsmittel

Each student (or small groups) will be assigned a topic to prepare a paper of approx. 3-5 pages and to be shared in class with other students for a duration of approx. 5-10 minutes. The paper and the pre-final presentation slides or texts will have to be submitted to the instructor in order to have a final review. Each student will get to challenge at least one, more likely two other papers and presentations.

It is expected that students actively engage during class.

Mindestanforderungen und Beurteilungsmaßstab

Because of the COVID-19 limitations, the course may have to be held
- on-line only. In this case a short (technical) introduction will be held prior to October 8 and the final exam will be split into preparing a paper of approx. 3 pages (15%) and an oral on-line exam (20%) or as
- split sessions with approx. half of the students attending the classes in person and half from home / on-line. Of course, the presenters should be attending in class if possible at all. A decision on the interim and final exam format will be made as the course progresses and the restrictions (if any) become known.

Weight of grades

• 20% (200 points) Interim Exam on IFRS (on 19 November 2020) (which may have to be held as an on-line test)
• 15% (150 points) Home assignments and Course participation
• 15% (150 points) on the first Paper
• 15% (150 points) Presentation and Challenges
• 35% (350 points) Final Exam (on 21 January 2021) (or 15% second paper, 20% oral on-line exam)

On each of the examinations (interim, presentation, final) a minimum score of 25% of the possible points is required to pass the course.

Overall, a 75%weighted attendance is required to obtain a passing grade.

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 an English language text book (tbd).
Further course literature and materials will be announced in due course.

Zuordnung im Vorlesungsverzeichnis

Letzte Änderung: Fr 18.12.2020 09:07