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040125 KU International Financial Accounting B (MA) (2020W)
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 14.09.2020 09:00 to We 23.09.2020 12:00
- Registration is open from Mo 28.09.2020 09:00 to We 30.09.2020 12:00
- Deregistration possible until Sa 31.10.2020 12:00
Details
max. 50 participants
Language: English
Lecturers
Classes (iCal) - next class is marked with N
Monday
05.10.
09:45 - 11:15
Digital
Monday
12.10.
09:45 - 13:00
Digital
Monday
19.10.
09:45 - 13:00
Digital
Tuesday
03.11.
09:45 - 11:15
Digital
Monday
09.11.
09:45 - 12:55
Digital
Monday
16.11.
09:45 - 13:00
Digital
Monday
23.11.
09:45 - 13:00
Digital
Monday
30.11.
09:45 - 11:15
Digital
Monday
07.12.
09:45 - 11:15
Digital
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
review questions after each topic (30 %), midterm exam on 2.11.20 (35 %) final exam on 7.12.20 (35 %)
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 (moodle).
Reading list
Review materials online via moodle
Association in the course directory
Last modified: Mo 05.10.2020 10:08