Universität Wien

040658 UK Accounting according to IFRS (2022W)

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

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

Der Termin am 15.12.2022 findet voraussichtlich in Büro des Business Partners statt.

  • Montag 07.11. 08:00 - 13:00 Digital
  • Montag 14.11. 08:30 - 12:30 Digital
  • Montag 21.11. 09:00 - 14:45 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Dienstag 29.11. 14:30 - 18:30 Digital
  • Montag 05.12. 09:45 - 13:00 Digital
  • Donnerstag 15.12. 09:45 - 16:30 Seminarraum 6 Oskar-Morgenstern-Platz 1 1.Stock

Information

Ziele, Inhalte und Methode der Lehrveranstaltung

The course will be conducted in cooperation with the business partners PwC. Students will have the opportunity to get a valuable insight into accounting practice and implementation of standards from both theoretical and practical point.
The course will focus on the role of financial accounting principles and processes in creating and reporting an organization’s financial statements. The course will provide students 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 such as IAS 1, 7, 16, 18, and IFRS 3, 8, 10 and 15. The IFRS rules will be complemented by case studies/examples where students can see how the standards are actually applied in practice. Furthermore, with the business partner PwC students will have the opportunity to conduct the case study in the company and gain a feedback from industry professionals, as well as to gain an insight into a daily business.
Students who complete this course will be able to use financial accounting principles to create and/or process an organization’s financial statements.
The course will consist of lectures, quizzes, home assignments, exams, and case studies in the company. The lectures (both from the lecturer and from the business partner) serve to explain the key concepts of the subject matters and their application in practice and will serve as a leading material for the exam preparation.
The course will be held in hybrid form. There will be two sessions on sight (university and company), and the rest will be held online via Zoom conference tool.

Art der Leistungskontrolle und erlaubte Hilfsmittel

Next to the exam, each student (or small groups) will be assigned a case study to prepare. The case study shell be submitted to the instructor for grading. Detailed instructions will be discussed in class.
It is expected that students actively engage during class.

Mindestanforderungen und Beurteilungsmaßstab

Grading system:
0 - 50%: 5
51% - 63%: 4
64% - 77%: 3
78% - 90%: 2
91% - 100%: 1

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

Prüfungsstoff

Examinations include all contents covered in the course sessions (slides and examples) as well as further readings provided in reading list.
The exams will include theoretical questions and cases as well as examples of accounting entries and calculations.

Literatur

- Provided slides and accompanied material.
- International Financial Reporting and Analysis, Alexander, D. / Britton, A. / Jorissen, A. / Hoogendoorn, M. / Mourik, C.
- Financial Statement Analysis, CFA Institute.
- Further course literature and materials will be announced in due course.

Zuordnung im Vorlesungsverzeichnis

Letzte Änderung: Do 11.05.2023 11:27