040125 KU Building Block: International Financial Accounting II (MA) (2025S)
International Financial Reporting and Analysis
Continuous assessment of course work
Labels
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.
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 10.02.2025 09:00 to Tu 18.02.2025 12:00
- Registration is open from We 26.02.2025 09:00 to Th 27.02.2025 12:00
- Deregistration possible until Fr 14.03.2025 23:59
Details
max. 50 participants
Language: English
Lecturers
- Petra Inwinkl
- Erich Kandler
- Florian Kellner (Student Tutor)
Classes (iCal) - next class is marked with N
- Thursday 06.03. 11:30 - 13:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
- Friday 07.03. 09:45 - 11:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Friday 14.03. 08:00 - 11:15 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 19.03. 08:00 - 09:30 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
- Wednesday 19.03. 09:45 - 11:15 Seminarraum 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Monday 24.03. 09:45 - 13:00 Seminarraum 3 Oskar-Morgenstern-Platz 1 1.Stock
- Tuesday 01.04. 15:00 - 16:30 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 03.04. 15:00 - 20:00 Seminarraum 3 Oskar-Morgenstern-Platz 1 1.Stock
- N Friday 09.05. 15:30 - 18:30 Digital
- Thursday 15.05. 09:45 - 15:00 Seminarraum 3 Oskar-Morgenstern-Platz 1 1.Stock
- Tuesday 03.06. 13:15 - 20:00 Seminarraum 13 Oskar-Morgenstern-Platz 1 2.Stock
- Tuesday 17.06. 09:45 - 11:15 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
Information
Aims, contents and method of the course
Assessment and permitted materials
Type of instruction
Lectures and exercises (L), homework (H), seminar (S), group workshop (W), Calculations and quizzes (E) and participation in class (P)
o Late submission not in time = 1 grade lower
o Plagiarism = fail
o Scheme: until 49,5 % fail (grade 5); 50,0%-62,5% passed (grade 4); 63,0%-75,0% passed (grade 3), 75,5%-87,5% good (grade 2), 88,0%-100% excellent (grade 1).The use of AI tools (e.g. ChatGPT) for the production of texts is only permitted if they are expressly requested by the course leader (e.g. for individual work tasks).
Lectures and exercises (L), homework (H), seminar (S), group workshop (W), Calculations and quizzes (E) and participation in class (P)
o Late submission not in time = 1 grade lower
o Plagiarism = fail
o Scheme: until 49,5 % fail (grade 5); 50,0%-62,5% passed (grade 4); 63,0%-75,0% passed (grade 3), 75,5%-87,5% good (grade 2), 88,0%-100% excellent (grade 1).The use of AI tools (e.g. ChatGPT) for the production of texts is only permitted if they are expressly requested by the course leader (e.g. for individual work tasks).
Minimum requirements and assessment criteria
Students are expected to attend all lectures and group presentations. If you are missing the first unit, you will be automatically deregistered from the course. A maximum total absence of 180 minutes is tolerated. If you fail to meet the attendance requirement (more than two missing units), your course grade will be negative.Grades will rely on the following scale:
• 1 ≥ 88%
• 2 ≥ 75,5%
• 3 ≥ 63%
• 4 ≥ 50%
• < 49,5%: 5 (fail)
o Late submission not in time = 1 grade lower
o Plagarism = failStudents achieving less than 50% of the points will fail the course and must repeat the course (they must register the usual way the next time the course is offered).
• 1 ≥ 88%
• 2 ≥ 75,5%
• 3 ≥ 63%
• 4 ≥ 50%
• < 49,5%: 5 (fail)
o Late submission not in time = 1 grade lower
o Plagarism = failStudents achieving less than 50% of the points will fail the course and must repeat the course (they must register the usual way the next time the course is offered).
Examination topics
In-class examplesIAS/IFRS StandardsCompulsory course book for students who attend classes “ KU Building Block: Internationale Rechnungslegung I” and “ KU Building Block: Internationale Rechnungslegung II” and „ KU Building Block: Internationale Rechnungslegung III“ is: International Financial Reporting and Analysis, David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon (2023), 9th edition, Cengage Learning, Print ISBN: 9781473786875https://www.cengage.uk/c/international-financial-reporting-and-analysis-9e-alexander-jorissen-hoogendoorn-van-mourik-kirwan-inwinkl-michelon/9781473786820/
Reading list
In-class examplesIAS/IFRS StandardsCompulsory course book for students who attend classes “Internationale Rechnungslegung A” and “Internationale Rechnungslegung B”and „ KU Advanced IFRS Reporting and Calculations I (MA)“ is: International Financial Reporting and Analysis, David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon (2023), 9th edition, Cengage Learning, Print ISBN: 9781473786875https://www.cengage.uk/c/international-financial-reporting-and-analysis-9e-alexander-jorissen-hoogendoorn-van-mourik-kirwan-inwinkl-michelon/9781473786820/
Association in the course directory
Last modified: Th 03.04.2025 13:45
KU Building Block International Financial Accounting and Reporting I (MA)
KU Building Block International Financial Accounting and Reporting II (MA)
KU Building Block International Financial Accounting and Reporting III (MA)Aims:
This course focuses on knowledge of accounting and reporting for international financial group reports of listed companies by introducing students to International Financial Reporting Standards (IFRS) at an intermediate level.Lecture content:
1. Introduction to the course and requirements
2. Introduction to group accounts: overview of investments and related IFRS, key terms, control vs significant influence (IFRS 3/IAS 28)
3. Consolidation procedures: basic rules, exceptions, accounting requirements,
4. Consolidated Statement of Financial Positions I: 3 steps; worked-out example
5. Consolidated Statement of Financial Positions II: NCI, two measurement methods, worked-out example
6. Consolidated Statement of Financial Positions III: goodwill+its impairment, worked-out example
7. Consolidated Statement of Financial Positions IV: intragroup transactions, AUP, FV adjustments + examples
8. IAS 28: Equity method with worked-out examples
9. IFRS 11 Joint Arrangements
10. IAS 21 Foreign currencies, worked-out examples
11. IAS 24 Transactions with related partiesGroup Work Assignment Part A (homework – case studies):
In the group assignment Part A, the students practice the preparation of a consolidated statement of financial position (balance sheet) and consolidated statement of total comprehensive income, along with the practical application of the IFRS standards discussed during the lectures.Group Work Assignment Part B (Seminar 1):
The group assignment Part B aims to analyze a company's latest annual report based on IFRS and research into and evaluate (i.e., calculation, disclosure, and presentation) the application of international group accounting standards.Group Workshop:
Outline and understanding, work-in-progress of Group Assignment Part B (Seminar 1).Discussions:
Each participant of a group needs to act as a discussant.Group Workshop:
Outline and understanding, work-in-progress of Group Assignment Part B (Seminar 1).Discussions:
Each participant of a group needs to act as a discussant.