Universität Wien

040306 KU Structure of Accounting (MA) (2023W)

can be credited as Ausgewählte Teilgebiete des externen Rechnungswesens A, B or C

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

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: 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

Aims:
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.

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 29.11.2023

The 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 points

Minimum 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.

Association in the course directory

Last modified: Mo 02.10.2023 15:27