Warning! The directory is not yet complete and will be amended until the beginning of the term.
040242 VK KFK EUR: Financial Accounting according to US-GAAP (E) (2009S)
Continuous assessment of course work
Labels
VB: Do 05.03.2009 19:00-20:00 Hs. 11
ZT: Fr 22.05.2009 im Rahmen der LV
Klausur: Sa 06.06.2008 10:30-12:00 Hs. 5Neue Curricula: Voraussetzung ist das Modul "Internationale Rechnungslegung"!
ZT: Fr 22.05.2009 im Rahmen der LV
Klausur: Sa 06.06.2008 10:30-12:00 Hs. 5Neue Curricula: Voraussetzung ist das Modul "Internationale Rechnungslegung"!
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 09.02.2009 09:00 to Su 22.02.2009 23:59
- Registration is open from Th 26.02.2009 09:00 to Fr 27.02.2009 23:59
- Deregistration possible until Sa 14.03.2009 23:59
Details
max. 50 participants
Language: English
Lecturers
Classes (iCal) - next class is marked with N
- Thursday 05.03. 19:00 - 20:00 Hörsaal 11
- Friday 13.03. 08:00 - 13:00 Hörsaal 11
- Friday 22.05. 08:00 - 13:00 Hörsaal 5
- Saturday 23.05. 08:00 - 14:00 Hörsaal 5
- Friday 29.05. 08:00 - 13:30 Hörsaal 5
- Saturday 06.06. 10:30 - 12:00 Hörsaal 5
Information
Aims, contents and method of the course
Assessment and permitted materials
Mitarbeit
Zwischentest
Endklausur
Zwischentest
Endklausur
Minimum requirements and assessment criteria
Examination topics
Reading list
Verwendete Literatur: Folien: Einführung in die Rechnungslegung nach US-GAAP
Association in the course directory
Last modified: Mo 07.09.2020 15:29
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), Business combinations (purchase consideration, contingencies, cost allocations, goodwill), 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)