041006 KU Building Block: Internationale Rechnungslegung I (MA) (2025W)
Principles of International Financial Accounting
Prüfungsimmanente Lehrveranstaltung
Labels
Empfohlen werden Vorkenntnisse aus "Konzernrechnungslegung" und "Rechnungslegung nach IFRS (I)".
Es besteht Anwesenheitspflicht
Es besteht Anwesenheitspflicht
An/Abmeldung
Hinweis: Ihr Anmeldezeitpunkt innerhalb der Frist hat keine Auswirkungen auf die Platzvergabe (kein "first come, first served").
- Anmeldung von Mo 08.09.2025 09:00 bis Mi 17.09.2025 12:00
- Anmeldung von Mi 24.09.2025 09:00 bis Do 25.09.2025 12:00
- Abmeldung bis Di 14.10.2025 23:59
Details
max. 50 Teilnehmer*innen
Sprache: Englisch
Lehrende
Termine (iCal) - nächster Termin ist mit N markiert
Attendance is compulsory.
Rules according to courses with continuous assessment apply:
https://financial-accounting.univie.ac.at/en/information-about-courses-with-continuous-assessment/
- Mittwoch 01.10. 11:30 - 13:00 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
- Mittwoch 01.10. 13:15 - 14:45 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
- Donnerstag 02.10. 15:00 - 18:15 Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock
- Dienstag 07.10. 08:00 - 11:15 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
- Freitag 10.10. 15:00 - 18:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Montag 13.10. 09:45 - 13:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
- Dienstag 14.10. 09:45 - 13:00 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
- Montag 10.11. 11:30 - 13:00 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
- N Donnerstag 13.11. 09:45 - 14:45 Seminarraum 4 Oskar-Morgenstern-Platz 1 1.Stock
- Freitag 14.11. 16:00 - 19:00 Digital
- Dienstag 02.12. 09:45 - 14:45 Seminarraum 6 Oskar-Morgenstern-Platz 1 1.Stock
Information
Ziele, Inhalte und Methode der Lehrveranstaltung
Art der Leistungskontrolle und erlaubte Hilfsmittel
Assignments & Real-World Applications
Group Assignment Part A (Homework – Case Studies):
• Adjust journal entries, prepare financial statements, and write a report using IFRS rules.
• Real-world relevance: Simulates professional accounting and auditing tasks.
Group Assignment Part B (Seminar 1 – Real Company Case):
• Analyze a listed EU company’s annual report, evaluate IFRS application, and present findings.
• Real-world relevance: Mirrors financial analysis tasks performed by analysts, auditors, and finance managers.
Group Workshop:
• Develop an outline and progress for Part B.
Discussions:
• Each group member acts as a discussant, presenting insights and questions.Grade Components:Workshop – Outline for Assignment Part B
Maximum Points: 10
Weight: 10%Group Project Part A – Case Study
Components: Excel document, Word document
Maximum Points: 25
Weight: 25%Group Project Part B – Real World Case
Components: Documents & presentation, Discussion & questions
Maximum Points: 25
Weight: 25%Midterm (Quizzes & Calculations)
Maximum Points: 30
Weight: 30%Participation Points
Maximum Points: 10
Weight: 10%Total
Maximum Points: 100
Weight: 100%Notes:
• Late submissions = 1 grade lower
• Plagiarism = fail
• Students achieving <50% of points = fail
Group Assignment Part A (Homework – Case Studies):
• Adjust journal entries, prepare financial statements, and write a report using IFRS rules.
• Real-world relevance: Simulates professional accounting and auditing tasks.
Group Assignment Part B (Seminar 1 – Real Company Case):
• Analyze a listed EU company’s annual report, evaluate IFRS application, and present findings.
• Real-world relevance: Mirrors financial analysis tasks performed by analysts, auditors, and finance managers.
Group Workshop:
• Develop an outline and progress for Part B.
Discussions:
• Each group member acts as a discussant, presenting insights and questions.Grade Components:Workshop – Outline for Assignment Part B
Maximum Points: 10
Weight: 10%Group Project Part A – Case Study
Components: Excel document, Word document
Maximum Points: 25
Weight: 25%Group Project Part B – Real World Case
Components: Documents & presentation, Discussion & questions
Maximum Points: 25
Weight: 25%Midterm (Quizzes & Calculations)
Maximum Points: 30
Weight: 30%Participation Points
Maximum Points: 10
Weight: 10%Total
Maximum Points: 100
Weight: 100%Notes:
• Late submissions = 1 grade lower
• Plagiarism = fail
• Students achieving <50% of points = fail
Mindestanforderungen und Beurteilungsmaßstab
Students are expected to attend all lectures and group presentations. If you are missing the first unit, you will be automatically deregistered from the course.Grades will rely on the following scale:
• 1 ≥ 88%
• 2 ≥ 75,5%
• 3 ≥ 63%
• 4 ≥ 50%
• < 49,5%: 5 (fail)
o Late submission not in time = 1 grade lower
o Plagarism = failStudents achieving less than 50% of the points will fail the course and must repeat the course (they must register the usual way the next time the course is offered).
• 1 ≥ 88%
• 2 ≥ 75,5%
• 3 ≥ 63%
• 4 ≥ 50%
• < 49,5%: 5 (fail)
o Late submission not in time = 1 grade lower
o Plagarism = failStudents achieving less than 50% of the points will fail the course and must repeat the course (they must register the usual way the next time the course is offered).
Prüfungsstoff
Required Textbook & Resources
International Financial Reporting and Analysis (9th Edition)
• David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon (2023)
• Link to textbook : https://www.cengage.uk/c/international-financial-reporting-and-analysis-9e-alexander-jorissen-hoogendoorn-van-mourik-kirwan-inwinkl-michelon/9781473786820/
IAS/IFRS Standards – all relevant standards for lectures and assignments
International Financial Reporting and Analysis (9th Edition)
• David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon (2023)
• Link to textbook : https://www.cengage.uk/c/international-financial-reporting-and-analysis-9e-alexander-jorissen-hoogendoorn-van-mourik-kirwan-inwinkl-michelon/9781473786820/
IAS/IFRS Standards – all relevant standards for lectures and assignments
Literatur
Required Textbook & Resources
International Financial Reporting and Analysis (9th Edition)
• David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon (2023)
• Link to textbook: https://www.cengage.uk/c/international-financial-reporting-and-analysis-9e-alexander-jorissen-hoogendoorn-van-mourik-kirwan-inwinkl-michelon/9781473786820/
IAS/IFRS Standards – all relevant standards for lectures and assignments
International Financial Reporting and Analysis (9th Edition)
• David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon (2023)
• Link to textbook: https://www.cengage.uk/c/international-financial-reporting-and-analysis-9e-alexander-jorissen-hoogendoorn-van-mourik-kirwan-inwinkl-michelon/9781473786820/
IAS/IFRS Standards – all relevant standards for lectures and assignments
Zuordnung im Vorlesungsverzeichnis
Letzte Änderung: Mo 22.09.2025 16:46
This course introduces International Financial Accounting Standards (IAS/IFRS) and equips students with the skills to prepare, analyze, and interpret international financial reports of publicly listed companies. Through lectures, exercises, group assignments, and real-world case studies, students will learn how accounting influences business decisions, investor relations, and regulatory compliance worldwide.
Real-world relevance:
• Understand how multinational companies report financial information.
• Analyze financial statements for investment, management, and strategic decisions.
• Gain practical experience with Excel, Word, and reporting tools used in professional accounting.
• Apply IFRS standards to real EU-listed companies, strengthening employability in finance, consulting, and accounting roles.Learning Goals
By the end of the course, students will be able to:
1. Apply IFRS and IAS standards to prepare financial statements.
2. Analyze annual reports of listed companies in the EU.
3. Understand and explain accounting adjustments.
4. Communicate accounting information clearly in reports and presentations.
5. Collaborate effectively in group assignments and discussions.Lecture Content
1. Introduction & course requirements
2. IFRS: standard-setting, structure, and terminology
3. Conceptual framework & IAS 1 – key statements (SoFP, SoPLOCI, SoCiE)
4. Statement of cash flows
5. Accounting policies, changes in estimates, errors (IAS 8), events after reporting period (IAS 10)
6. Overview of other standards & Property, Plant, and Equipment (IAS 16)
7. Impairment of assets (IAS 36)
8. Intangible assets (IAS 38) & Investment property (IAS 40)
9. Inventories (IAS 2)
10. Income taxes (IAS 12)
11. Provisions (IAS 37)
12. Revenue from contracts with customers (IFRS 15)