040242 VK KFK EUR: Financial Accounting according to US-GAAP (E) (2010S)
Continuous assessment of course work
Labels
VB: Mi. 03.03.2010, 18:00-19:00 HS 7ZT: Di. 13.04.2010, 17:00-20:00 SR 3Klausur: Di 08.06.2010, 18:00 - 20:00 HS 3Neue 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).
- Registration is open from Mo 08.02.2010 06:00 to Th 18.02.2010 16:00
- Registration is open from We 24.02.2010 13:00 to Fr 26.02.2010 16:00
- Deregistration possible until Su 14.03.2010 23:59
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
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)