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040050 VK IM/KFK EUR: Group Accounting (2013S)
Continuous assessment of course work
Labels
Students being only coregistered at the University of Vienna have to prove that they have completed equivalent courses during their prior studies; otherwise, their participation will not be possible.
Registration/Deregistration
Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).
- Registration is open from Sa 09.02.2013 09:00 to Fr 22.02.2013 14:00
- Registration is open from We 27.02.2013 09:00 to Th 28.02.2013 17:00
- Deregistration possible until Fr 01.03.2013 12:00
Details
max. 50 participants
Language: English
Lecturers
Classes (iCal) - next class is marked with N
- Friday 01.03. 12:00 - 13:00 Hörsaal 9
- Wednesday 06.03. 13:00 - 15:30 Hörsaal 5
- Wednesday 13.03. 13:00 - 16:00 Hörsaal 5
- Friday 15.03. 13:00 - 15:30 Hörsaal 4
- Tuesday 09.04. 11:00 - 12:00 Seminarraum 3
- Wednesday 10.04. 13:00 - 14:45 Hörsaal 5
- Wednesday 17.04. 13:00 - 15:15 Hörsaal 4
- Wednesday 24.04. 08:45 - 11:00 Hörsaal 5
- Tuesday 30.04. 13:00 - 15:15 Hörsaal 12
- Wednesday 08.05. 13:00 - 15:15 Hörsaal 5
- Tuesday 14.05. 13:00 - 15:15 Hörsaal 12
- Tuesday 28.05. 10:30 - 12:00 Seminarraum 2
- Wednesday 29.05. 12:30 - 14:15 Hörsaal 9
Information
Aims, contents and method of the course
Basics of group accounting (definition and kinds of groups, legal obligation and basis of consolidation), consolidation methods (full consolidation, proportional consolidation, equity consolidation) and consolidation steps (capital consolidation, consolidation of intra-group receivables/liabilities, consolidation of intra-group revenues/expenses, elimination of intra-group profits/losses). The course is based on the regulations of the Austrian Enterprise Code ("UGB"). The underlying principles of accounting for non-consolidated financial statements under these regulations are addressed throughout the course (especially for exchange students).
Assessment and permitted materials
Two written tests: mid-term (40 %) and final (40 %); active participation during classes (20%; specified in our kick-off meeting).
Minimum requirements and assessment criteria
Examination topics
Reading list
Baumüller, Josef / Michalski-Karl, Regina: Konzernrechnungslegung / Group Accounting. Bilingual lecture notes (both German and English) for the course available at Facultas (BWZ). Further materials for the course will be distributed to the students during classes and via Moodle.
Association in the course directory
Last modified: Mo 07.09.2020 15:28