Universität Wien

041006 KU Internationale Rechnungslegung A (MA) (2021W)

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

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

Compulsory attendance

  • Freitag 08.10. 09:45 - 11:15 Digital
  • Freitag 08.10. 11:30 - 13:00 Digital
  • Mittwoch 20.10. 08:00 - 13:00 Digital
  • Montag 25.10. 14:00 - 18:00 Digital
  • Dienstag 02.11. 09:45 - 16:30 Digital
  • Donnerstag 11.11. 09:45 - 11:15 Digital
  • Donnerstag 11.11. 11:30 - 13:00 Digital
  • Freitag 19.11. 09:45 - 16:30 Digital
  • Dienstag 23.11. 14:00 - 15:30 Digital
  • Dienstag 30.11. 09:45 - 11:15 Digital

Information

Ziele, Inhalte und Methode der Lehrveranstaltung

This course focuses on contemporary development in financial accounting and the international harmonization process. IASB, and the EU are major players in the harmonization process of financial accounting, and they have specific implication in national contexts. On the one hand, accounts have to be suitable for the national context and on the other hand, financial accounting requirements must also be internationally useful. These dual requirements on accounting necessitate specific demands on the development of models and standards for financial accounting. As of 2005, all public companies in the EU use the IASB's accounting standards.
This implied new conditions for recognition in all EU Member States. Multinational companies must also handle financial accounting and contextual differences regarding their financial reporting, which are parts also covered in the course.

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.

Intended Learning Outcomes (ILO)

On completion of the course the students will be able to

Knowledge and understanding
1. be oriented about the foundations and developments of contemporary financial accounting in an international context
2. analyze how developments in international standard settings and different types of IAS/IFRS standards affect the role of financial accounting as an information source within national and international context

Skills and abilities
3. analyze independently how contemporary international accounting issues are applied by different companies
4. apply independently international accounting standards (IAS/IFRS) to describe and analyze particular aspects of corporate disclosures related to practical company cases and projects

Judgement and approach
5. display a reflective approach to the role of theory in contemporary financial accounting
6. independently define and treat a relevant question based on relevant theories and practices

The course is aimed at the student's acquirement of in-depth knowledge of financial accounting for various types of companies. Furthermore, students will deepen their capacity for independent analysis of different financial accounting problems in an international context.

Art der Leistungskontrolle und erlaubte Hilfsmittel

Type of instruction
Lectures and exercises (L), case studies and seminars (S), group workshops (W), Quizzes (E)

o Late submission not in time = 1 grade lower
o Plagarism = fail
o Scheme: until 49,0 % fail (grade 5); 49,5%-62,5% passed (grade 4); 63,0%-75,0% passed (grade 3), 75,5%-87,5% good (grade 2), 88,0%-100% excellent (grade 1).

Mindestanforderungen und Beurteilungsmaßstab

For all parts of the examination, student attendance is compulsory.

The examination consists of an online exam in the form of quizzes (E), two seminars with oral presentations and discussions of the given presentations (S1 and S2), two group workshops, and individual participation (W1 and W2)

Learning outcomes 1-6 examined through the online exam of quizzes (E)
.
Learning outcomes 3-6 are also examined two seminars with oral presentations and discussions of the given presentations (S1 and S2), two group workshops, and individual participation (W1 and W2)

Prüfungsstoff

IAS/IFRS Standards

International Financial Reporting and Analysis, Jorissen, Ann / Britton, Anne / Alexander, David
/ Hoogendoorn, Martin / Van Mourik, Carien, latest edition, Cengage Learning, Print ISBN: 9781473766853

https://www.cengage.co.uk/books/9781473766853/

Literatur

IAS/IFRS Standards

Compulsory course book for students who attend classes “Internationale Rechnungslegung A” and “Internationale Rechnungslegung B” is:

International Financial Reporting and Analysis, Jorissen, Ann / Britton, Anne / Alexander, David
/ Hoogendoorn, Martin / Van Mourik, Carien (2020), 8th edition, Cengage Learning, Print ISBN: 9781473766853

https://www.cengage.co.uk/books/9781473766853/

Zuordnung im Vorlesungsverzeichnis

Letzte Änderung: Fr 12.05.2023 00:13