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040125 KU International Financial Accounting B (MA) (2018W)

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.



max. 50 participants
Language: English


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


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