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040242 VK KFK EUR: Financial Accounting according to US-GAAP (E) (2013S)
Continuous assessment of course work
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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 Sa 09.02.2013 09:00 to Fr 22.02.2013 14:00
- Registration is open from We 27.02.2013 09:00 to Th 28.02.2013 17:00
- Deregistration possible until Th 14.03.2013 23:59
Details
max. 50 participants
Language: English
Lecturers
Classes (iCal) - next class is marked with N
- Monday 04.03. 17:00 - 18:00 Hörsaal 5
- Monday 11.03. 15:00 - 20:00 Hörsaal 5
- Monday 18.03. 15:00 - 20:00 Hörsaal 5
- Monday 08.04. 16:00 - 17:30 Hörsaal 5
- Monday 15.04. 15:00 - 18:00 Hörsaal 3
- Monday 15.04. 18:00 - 20:00 Hörsaal 4
- Wednesday 24.04. 16:00 - 20:00 Hörsaal 5
- Monday 06.05. 16:00 - 17:30 Hörsaal 5
Information
Aims, contents and method of the course
Assessment and permitted materials
Leistungsnachweis: Mitarbeit
Zwischentest
Endklausur
Zwischentest
Endklausur
Minimum requirements and assessment criteria
Examination topics
Reading list
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), 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)Homepage des Fachbereichs: http://extrw.univie.ac.at