040050 VK IM/KFK EUR: Group Accounting (2015S)
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 16.02.2015 09:00 to Tu 24.02.2015 14:00
- Deregistration possible until Sa 14.03.2015 23:59
Details
max. 50 participants
Language: English
Lecturers
Classes (iCal) - next class is marked with N
Tuesday
03.03.
14:15 - 16:30
Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Wednesday
11.03.
17:15 - 20:00
Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday
17.03.
14:15 - 16:30
Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday
24.03.
14:15 - 16:30
Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday
14.04.
14:15 - 16:30
Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday
21.04.
14:15 - 16:30
Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday
28.04.
14:15 - 16:30
Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday
05.05.
14:15 - 16:30
Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday
09.06.
15:00 - 18:15
Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday
16.06.
14:15 - 16:30
Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Thursday
25.06.
16:30 - 18:30
Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday
30.06.
15:00 - 16:00
Seminarraum 4 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: Erich Kandler: Group Accounting. Lecture notes and workbook (in English, following the parallel course held in German) for the course will be 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