040051 KU IFRS case studies and calculation examples (2024S)

Aim and contents:
This course covers accounting calculations and cases that come along with the application of IFRS/IAS for financial statements of listed companies.

It complements accounting for single financial statements under IFRS/IAS covered by the course “Internationale Rechnungslegung A” and group accounts covered by “Internationale Rechnungslegung B”. Hence, prior knowledge of these classes is mandatory!

Because this class deals exclusively with calculation examples of IFRS/IAS, in any case, it is very much recommended to have passed the classes “International Financial Accounting A and B” or to participate in them in parallel. The covers the accounting for tangible and intangible assets, impairment, and disposal of assets, leases, inventories, financial instruments, revenue, provisions, business combinations, and other related topics as well as the preparation of single financial statements and consolidated financial statements.

Intended Learning Outcomes (ILO):
The course is aimed at the student's acquirement of in-depth computational knowledge of financial accounting for listed companies.
Furthermore, students will deepen their capacity for independent analysis of different IAS/IFRS standards.

Structure of the course:
In class calculations, examples based on presented standards and discussions.