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040050 UK Group Accounting (2016S)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften

Continuous assessment of course work

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 We 17.02.2016 09:00 to We 24.02.2016 12:00
Deregistration possible until Mo 14.03.2016 23:59

Details

max. 50 participants

Language: English

Lecturers

Erich Kandler

Classes (iCal) - next class is marked with N

Friday 04.03. 12:00 - 13:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday 08.03. 15:00 - 17:15 Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock
Tuesday 15.03. 15:00 - 17:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday 05.04. 15:00 - 17:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday 12.04. 15:00 - 17:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday 19.04. 15:00 - 17:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday 26.04. 15:00 - 17:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday 31.05. 15:00 - 17:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday 07.06. 15:00 - 17:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday 14.06. 15:00 - 17:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday 21.06. 15:00 - 17:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday 28.06. 15:00 - 16:30 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Thursday 30.06. 15:00 - 16:00 Seminarraum 16 Oskar-Morgenstern-Platz 1 3.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