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040125 KU International Financial Accounting B (MA) (2019S)

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

(Rechnungslegung nach US-GAAP - Financial Accounting according to US-GAAP)

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

Anmeldung und Rahmenbedingungen:
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 serve).

Details

max. 50 participants
Language: English

Lecturers

Classes (iCal) - next class is marked with N

Wednesday 06.03. 15:00 - 16:30 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Wednesday 20.03. 09:00 - 14:45 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Wednesday 20.03. 15:00 - 16:30 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday 27.03. 09:00 - 13:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Wednesday 27.03. 13:15 - 16:30 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday 03.04. 15:00 - 16:30 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday 10.04. 09:00 - 11:15 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Wednesday 10.04. 11:30 - 13:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Wednesday 10.04. 13:15 - 16:30 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday 08.05. 09:00 - 14:45 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Wednesday 08.05. 15:00 - 16:30 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Wednesday 22.05. 15:00 - 16:30 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock

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 (3.4.), final exam (22.5.)

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