040242 VK KFK EUR: Financial Accounting according to US-GAAP (E) (2014S)
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 Mo 17.02.2014 09:00 to Tu 25.02.2014 16:00
- Deregistration possible until Fr 14.03.2014 23:59
Details
max. 50 participants
Language: English
Lecturers
Classes (iCal) - next class is marked with N
Monday
03.03.
15:30 - 17:00
Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
Monday
10.03.
15:30 - 17:00
Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
Monday
17.03.
15:30 - 17:00
Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
Monday
24.03.
15:30 - 17:00
Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
Monday
31.03.
15:30 - 17:00
Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
Monday
07.04.
15:30 - 17:00
Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
Monday
28.04.
15:30 - 17:00
Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
Monday
05.05.
15:30 - 17:00
Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
Monday
12.05.
15:30 - 17:00
Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
Monday
19.05.
15:30 - 17:00
Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
Monday
02.06.
15:30 - 17:00
Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
Friday
13.06.
14:00 - 17:00
Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
Monday
16.06.
15:30 - 17:00
Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
Monday
23.06.
15:30 - 17:00
Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
Friday
27.06.
16:30 - 18:00
Seminarraum 6 Oskar-Morgenstern-Platz 1 1.Stock
Monday
30.06.
15:30 - 17:00
Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
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