Universität Wien

040242 VK KFK EUR: Financial Accounting according to US-GAAP (E) (2010S)

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

VB: Mi. 03.03.2010, 18:00-19:00 HS 7

ZT: Di. 13.04.2010, 17:00-20:00 SR 3

Klausur: Di 08.06.2010, 18:00 - 20:00 HS 3

Neue Curricula: Voraussetzung ist das Modul "Internationale Rechnungslegung"!

Achtung Mitbeleger und ordentlich Studierende, die von einer fremden Universität kommen: Gleichwertige Vorkenntnisse sind nachzuweisen!

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).

Details

max. 50 participants
Language: English

Lecturers

Classes (iCal) - next class is marked with N

Wednesday 03.03. 18:00 - 19:00 Hörsaal 7
Tuesday 09.03. 17:00 - 20:00 Seminarraum 3
Tuesday 16.03. 17:00 - 20:00 Seminarraum 3
Friday 19.03. 17:00 - 20:00 Hörsaal 6
Tuesday 13.04. 16:00 - 20:00 Seminarraum 3
Tuesday 20.04. 17:00 - 20:00 Seminarraum 3
Tuesday 27.04. 17:00 - 20:00 Hörsaal 5
Tuesday 04.05. 17:00 - 20:00 Seminarraum 3
Tuesday 18.05. 18:00 - 20:00 Hörsaal 5
Tuesday 08.06. 18:00 - 20:00 Hörsaal 3

Information

Aims, contents and method of the course

Course description:
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)

Assessment and permitted materials

Mitarbeit
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