040125 KU International Financial Accounting B (MA) (2018W)
Continuous assessment of course work
Labels
(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).
- Registration is open from Mo 10.09.2018 09:00 to Th 20.09.2018 12:00
- Registration is open from Mo 24.09.2018 09:00 to We 26.09.2018 12:00
- Deregistration possible until Mo 15.10.2018 23:59
Details
max. 50 participants
Language: English
Lecturers
Classes (iCal) - next class is marked with N
- Wednesday 03.10. 15:00 - 16:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
- Wednesday 10.10. 09:00 - 15:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
- Wednesday 17.10. 11:30 - 16:30 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
- Wednesday 24.10. 15:00 - 18:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 07.11. 15:00 - 18:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Wednesday 21.11. 15:00 - 18:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Monday 10.12. 15:00 - 18:15 Hörsaal 4 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
active participation in class, midterm exam (24.10.), final exam (10.12.)
Minimum requirements and assessment criteria
Students are expected to have basic knowledge of recording financial transactions and events (bookkeeping). The exact details of the grading methodology will be announced in the first class.
Examination topics
The structure and topics of the exams will be announced in the firts class.
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