040306 KU Structure of Accounting (MA) (2023W)
can be credited as Ausgewählte Teilgebiete des externen Rechnungswesens A, B or C
Continuous assessment of course work
Labels
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 11.09.2023 09:00 to Fr 22.09.2023 12:00
- Registration is open from Tu 26.09.2023 09:00 to We 27.09.2023 12:00
- Deregistration possible until Fr 20.10.2023 23:59
Details
max. 50 participants
Language: German
Lecturers
Classes (iCal) - next class is marked with N
Wednesday
04.10.
08:00 - 11:15
Seminarraum 15 Oskar-Morgenstern-Platz 1 3.Stock
Wednesday
11.10.
08:00 - 11:15
Seminarraum 15 Oskar-Morgenstern-Platz 1 3.Stock
Wednesday
18.10.
15:00 - 18:15
Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
Wednesday
25.10.
08:00 - 11:15
Seminarraum 15 Oskar-Morgenstern-Platz 1 3.Stock
Wednesday
08.11.
08:00 - 11:15
Seminarraum 15 Oskar-Morgenstern-Platz 1 3.Stock
Wednesday
15.11.
15:00 - 18:15
Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
Wednesday
22.11.
08:00 - 11:15
Seminarraum 15 Oskar-Morgenstern-Platz 1 3.Stock
Wednesday
29.11.
15:00 - 16:30
Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Information
Aims, contents and method of the course
Assessment and permitted materials
The performance assessment includes:
• Elaboration and presentation of a case study/group work,
Analysis, presentation and critical appraisal of a practical example of sustainability reporting based on course-relevant topics
•Cooperation
Repetition and preparation of lecture material, participation in discussions (constructive, technically correct contributions), commitment to the discussion of presentations
•final exam (multiple choice) on 29.11.2023The use of AI tools (e.g. ChatGPT) for the production of texts is only permitted if they are expressly requested by the course leader (e.g. for individual work tasks).
• Elaboration and presentation of a case study/group work,
Analysis, presentation and critical appraisal of a practical example of sustainability reporting based on course-relevant topics
•Cooperation
Repetition and preparation of lecture material, participation in discussions (constructive, technically correct contributions), commitment to the discussion of presentations
•final exam (multiple choice) on 29.11.2023The use of AI tools (e.g. ChatGPT) for the production of texts is only permitted if they are expressly requested by the course leader (e.g. for individual work tasks).
Minimum requirements and assessment criteria
Course attendance is compulsory (max 20% absence will be accepted).60 points are required for a positive assessment of the course.
1: 100-90 points
2: 89-81 points
3: 80-71 points
4 : 70-60 points
5 : 59-0 pointsMinimum requirements and assessment scale:
case study 25 %
course participation 20 %
final exam 50%To participate in all 3 components is required to pass the course.
1: 100-90 points
2: 89-81 points
3: 80-71 points
4 : 70-60 points
5 : 59-0 pointsMinimum requirements and assessment scale:
case study 25 %
course participation 20 %
final exam 50%To participate in all 3 components is required to pass the course.
Examination topics
It is based on the presentation slides in connection with national and EU regulatory materials as well as the content taught in the course. This also includes the specialist topics discussed in the course of the case studies and material repetitions. As far as supplementary specialist literature is recommended, it goes beyond the learning content taught and is therefore not relevant to the examination in its entirety.
Reading list
The basics are national and EU regulatory materials, which are taught in the course of the lecture and uploaded to Moodle.
Supplementary literature:
• Nachhaltigkeitsberichterstattung im Lichte der Corporate Sustainability Reporting Directive und deren Relevanz für Finanz- und Kapitalmärkte (Brigitte Frey/Christoph Brogyányi)
• Nachhaltige Finanzierung von KMU (Brigitte Frey)
in Zahradnik/Richter-Schöller, Nachhaltig Finanzieren (2023; Linde Verlag, in print)
Any further additions to current publications will be communicated in the course.
Supplementary literature:
• Nachhaltigkeitsberichterstattung im Lichte der Corporate Sustainability Reporting Directive und deren Relevanz für Finanz- und Kapitalmärkte (Brigitte Frey/Christoph Brogyányi)
• Nachhaltige Finanzierung von KMU (Brigitte Frey)
in Zahradnik/Richter-Schöller, Nachhaltig Finanzieren (2023; Linde Verlag, in print)
Any further additions to current publications will be communicated in the course.
Association in the course directory
Last modified: Mo 02.10.2023 15:27
The ambitious goals of the EU Green Deal represent a unique challenge to the transformation of our economy and its actors. The course imparts technical skills for the development and importance of sustainability reporting. The course content provides an overview as well as technical deepening. to this significant expansion of standardized corporate reporting. On this basis, students are enabled to deal with further developments and regulations in a well-founded manner.Contents:
The starting point of this course is the tension between legal requirements and voluntary reporting. On the part of the European Commission, the "Sustainable Finance Strategy" has established a comprehensive legal and factual regulatory framework, which expands existing corporate reporting as well as requires new parts of the report. Against this background, the following thematic focal points characterize the course:
• Introduction of voluntary versus mandatory reporting
• Legal basis according to §§ 243b and 267a UGB
• AFRAC Statement 9 Management Commentary (UGB) Section 9, Non-Financial Statement or Non-Financial Report
• Communications from the European Commission on the Sustainable Finance Strategy
• Reporting in accordance with Article 8, EU Taxonomy Regulation
• Corporate Sustainability Reporting Directive (CSRD) and its implications for national legislation and the European Sustainability Reporting Standards (ESRS)Methods:
The multi-layered and sometimes complex subject matter of the course requires a comprehensive teaching of these largely new subject areas.
Subject-specific lecture units are underpinned with background information. Constant references to practice support the elaboration of the topic. The use and handling of primary sources represent an important part in the context of the course content.
Group work, presentations, discussions and repetitions shall support to consolidate the newly acquired knowledge.
The final exam takes place in the form of a multiple choice test.