040310 KU Advanced IFRS Reporting and Calculations (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).

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: English

Lecturers

Classes (iCal) - next class is marked with N

    
    Monday
    08.01.
    13:15 - 16:30
    Hörsaal 16  Oskar-Morgenstern-Platz 1  2.Stock
    
    Wednesday
    10.01.
    13:15 - 16:30
    Seminarraum 1 Oskar-Morgenstern-Platz 1  Erdgeschoß
    
    Tuesday
    16.01.
    09:45 - 11:15
    Hörsaal 16  Oskar-Morgenstern-Platz 1  2.Stock
    
    Tuesday
    16.01.
    13:15 - 16:30
    Seminarraum 14  Oskar-Morgenstern-Platz 1  2.Stock
    
    Wednesday
    24.01.
    09:45 - 11:15
    Seminarraum 16 Oskar-Morgenstern-Platz 1  3.Stock
    
    Wednesday
    24.01.
    11:30 - 13:00
    Hörsaal 7  Oskar-Morgenstern-Platz 1  1.Stock
    
    Thursday
    25.01.
    09:45 - 11:15
    Hörsaal 16  Oskar-Morgenstern-Platz 1  2.Stock
    
    Thursday
    25.01.
    11:30 - 13:00
    Hörsaal 16  Oskar-Morgenstern-Platz 1  2.Stock
    
    Thursday
    01.02.
    15:00 - 16:30
    Hörsaal 16  Oskar-Morgenstern-Platz 1  2.Stock

Information

Aims, contents and method of the course

Note: Students should attend the International Financial Accounting classes in the following order.
KU International Financial Accounting A (MA)
KU International Financial Accounting B (MA)
KU Advanced IFRS Reporting and Calculations I (MA)

Aims:
This course builds on KU International Financial Accounting A (MA) and KU International Financial Accounting B (MA) with advanced IFRS reporting requirements and IFRS calculations.

Lecture Content:
1. Introduction to the course; grading
2. IFRS 10 - Consolidated Financial Statements
3. IAS 7 - Statement of Cash Flows
4. IFRS 3 - Business Combinations
5. IFRS 11 - Joint Arrangements
6. IAS 21 - The Effects of Changes in Foreign Exchange Rates
7. IAS 1 - Presentation of Financial Statements
8. IAS 12 - Income Taxes
9. IAS 16 - Property, Plant and Equipment
10. IAS 19 - Employee Benefits
11. IAS 36 - Impairment of Assets
12. IAS 37 - Provisions, Contingent Liabilites and Contingent Assets
13. IFRS 9 - Financial Statements
14. IFRS 15 - Revenue from Contracts with Customers
15. IFRS 16 - Leases
16. IAS 24 - Related Party Disclosures
17. IFRS 8 - Operating Segments

Assessment and permitted materials

Type of instruction
Calculations (E)
o Scheme: until 49,5 % fail (grade 5); 50,0%-62,5% passed (grade 4); 63,0%-75,0% passed (grade 3), 75,5%-87,5% good (grade 2), 88,0%-100% excellent (grade 1).

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

For all parts of the examination, student attendance is compulsory. Unexcused non-attendance in the first course session will result in a deregistration from the course.
The examination consists of: Calculations which are performed by two tests (E)

Examination topics

IAS/IFRS Standards

Compulsory course book for students who attend classes “Internationale Rechnungslegung A” and “Internationale Rechnungslegung B”and „ KU Advanced IFRS Reporting and Calculations I (MA)“ is: International Financial Reporting and Analysis, David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon (2023), 9th edition, Cengage Learning, Print ISBN: 9781473786875

https://www.cengage.uk/c/international-financial-reporting-and-analysis-9e-alexander-jorissen-hoogendoorn-van-mourik-kirwan-inwinkl-michelon/9781473786820/

Reading list

Calculations during the class