Universität Wien FIND

Return to Vienna for the summer semester of 2022. We are planning to hold courses mainly on site to enable the personal exchange between you, your teachers and fellow students. We have labelled digital and mixed courses in u:find accordingly.

Due to COVID-19, there might be changes at short notice (e.g. individual classes in a digital format). Obtain information about the current status on u:find and check your e-mails regularly.

Please read the information on https://studieren.univie.ac.at/en/info.

040125 KU International Financial Accounting B (MA) (2017W)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Continuous assessment of course work

(entspr. KFK EUR: Rechnungslegung nach US-GAAP - Financial Accounting according to US-GAAP (E), Modul Internationale Rechnungslegungssysteme, Curriculum 2006)

Erwartet werden Vorkenntnisse aus Konzernrechnungslegung und Rechnungslegung nach IFRS. Die Lehrveranstaltung wird in englischer Sprache abgehalten. Die Kenntnis der österreichischen Bilanzierungsvorschriften sowohl für den Einzel- als auch für den Konzernabschluss wird vorausgesetzt.

Die Anmeldung erfolgt mittels Punktevergabe (beschränkte Teilnehmerzahl). Es besteht Anwesenheitspflicht.

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).

Details

max. 50 participants
Language: English

Lecturers

Classes (iCal) - next class is marked with N

Monday 02.10. 16:00 - 17:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Wednesday 04.10. 08:00 - 15:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Thursday 05.10. 13:00 - 15:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Monday 16.10. 15:00 - 17:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Friday 20.10. 15:00 - 17:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Friday 10.11. 09:45 - 11:15 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
Friday 10.11. 11:30 - 13:00 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
Friday 10.11. 13:15 - 14:45 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday 29.11. 16:45 - 18:15 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß

Information

Aims, contents and method of the course

This course provides a comprehensive view of the most important requirements for preparing financial statements under US GAAP, including: Financial statement presentation (statement of financial position - including consolidation requirements, income statement, discontinued operations, changes in policy/accounting estimates/errors, comprehensive income, cash flow statement, statement of changes in equity), Revenue recognition (recognition criteria, measurement, current issues), Earnings per share, Inventories (determining cost, allocation methods, subsequent valuation), Intangible assets (recognition & measurement, research & development, impairment testing), Long-lived assets (initial cost, asset retirement obligations, subsequent expenditures, depreciation, impairment, leases), Liabilities, Contingencies, Income taxes (identifying & calculating deferred taxes, tax expense measurement, presentation, disclosure)

Assessment and permitted materials

Leistungsnachweis:
Mitarbeit, Zwischentest (vorauss. 16.10.), Endklausur (6.11.)

Minimum requirements and assessment criteria

Examination topics

Reading list

Verwendete Literatur: Folien: Einführung in die Rechnungslegung nach US-GAAP

Association in the course directory

Last modified: Mo 07.09.2020 15:28