Universität Wien FIND
Achtung! Das Lehrangebot ist noch nicht vollständig und wird bis Semesterbeginn laufend ergänzt.

041006 KU Internationale Rechnungslegung A (MA) (2019W)

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

Erwartet werden Vorkenntnisse aus "Konzernrechnungslegung" und "Rechnungslegung nach IFRS (I)".


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

Interim Exam on 14 Nov 2019
Final Exam on 23 Jan 2020

Donnerstag 17.10. 09:00 - 13:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Donnerstag 24.10. 09:00 - 13:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Donnerstag 07.11. 09:00 - 13:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Donnerstag 14.11. 08:00 - 09:30 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
Donnerstag 14.11. 09:45 - 13:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Donnerstag 21.11. 09:00 - 13:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Donnerstag 28.11. 09:00 - 13:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Freitag 29.11. 09:45 - 13:00 Hörsaal 5 Oskar-Morgenstern-Platz 1 Erdgeschoß
Freitag 29.11. 13:15 - 14:45 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Donnerstag 12.12. 09:00 - 13:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Donnerstag 23.01. 11:30 - 13:00 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock


Ziele, Inhalte und Methode der Lehrveranstaltung

The course will provide participants with knowledge of accounting and reporting for international groups by introducing students to International Financial Reporting Standards (IFRS) at an intermediate level. The accounting requirements will be complemented by introducing the system requirements as well as the internal and external auditing requirements. It will introduce matters of international (income) taxation and the concept of group taxation. In addition, an overview of applicable corporate governance standards and practices (“Stewardship”) will be presented.

• Accounting & Controlling Systems: Purpose & Goals, Set-up, Reporting Requirements, Review and Monitoring,
• International Accounting Standards: Details of selected IFRS with an introduction to other standards and a high-Level Comparison to Austrian GAAP
• Auditing: Internal & External Auditing, Structure and Use
• Cross Border Taxation: Withholding Taxes, Double Taxation Agreements, Taxation of Groups of Companies
• Governance in International Groups, accounting stewardship

Art der Leistungskontrolle und erlaubte Hilfsmittel

The course consists of lectures, short home assignments, presentations by students to be challenged by other 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) the 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.

The 6-8 presentation topics will be assigned to groups of 2 to 4 students to be presented in class 6 (or 7 if needed) for a duration of approx. 15-20 minutes. There will be an opportunity to discuss the presentations with the instructor prior to the presentation. The pre-final presentation slides or texts are due on Sunday evening before the presentation will be held in class for the instructor to have a final review and the challengers to prepare. Each student will get to challenge at least one, more likely two other presentations by reading the respective presentation and preparing and presenting meaningful challenges (comments, questions, cross-functional views, etc).

It is expected that students actively engage during class.

Weight of grades

• 20% Interim Exam on IFRS (on 14 Nov 2019)
• 15% Home assignments and Course participation
• 25% Presentation and Challenges
• 40% Final Exam (on 23 Jan 2020)

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

Mindestanforderungen und Beurteilungsmaßstab

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. The tests will include theoretical questions and cases as well as examples of accounting entries and calculations.


The course literature and materials will be announced in due course.

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.

Zuordnung im Vorlesungsverzeichnis

Letzte Änderung: Mo 07.09.2020 15:20