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040050 VK IM/KFK EUR: Group Accounting (2014S)
Continuous assessment of course work
Labels
Please also check the official information on the course at http://extrw.univie.ac.at!
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 Mo 17.02.2014 09:00 to Tu 25.02.2014 16:00
- Deregistration possible until Mo 03.03.2014 10:00
Details
max. 50 participants
Language: English
Lecturers
Classes (iCal) - next class is marked with N
- Wednesday 05.03. 14:00 - 15:30 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 19.03. 14:00 - 15:30 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 26.03. 14:00 - 15:30 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 02.04. 14:00 - 15:30 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 09.04. 14:00 - 15:30 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 30.04. 14:00 - 15:30 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Monday 05.05. 08:00 - 09:30 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
- Wednesday 07.05. 14:00 - 15:30 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 14.05. 14:00 - 15:30 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 21.05. 14:00 - 15:30 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 28.05. 14:00 - 15:30 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 04.06. 14:00 - 15:30 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 11.06. 14:00 - 15:30 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 18.06. 14:00 - 15:30 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Tuesday 24.06. 16:30 - 17:30 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 25.06. 14:00 - 15:30 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
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
Literature: Baumüller, Josef / Michalski-Karl, Regina: Konzernrechnungslegung / Group Accounting. Bilingual lecture notes (both German and English) for the course available at Facultas (Oskar-Morgenstern-Platz). Further materials for the course will be distributed to the students during classes and via Moodle.
Reading list
Association in the course directory
Last modified: Mo 07.09.2020 15:28