Universität Wien

040310 KU Building Block: International Financial Accounting III (MA) (2024W)

Advanced IFRS Reporting and Calculations

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

Die Anmeldung erfolgt mittels Punktevergabe (beschränkte Teilnehmerzahl). Es besteht Anwesenheitspflicht.
Moodle
Mo 02.12. 08:00-09:30 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock

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: English

Lecturers

Classes (iCal) - next class is marked with N

  • Monday 02.12. 09:45 - 11:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 03.12. 09:45 - 13:00 Seminarraum 14 Oskar-Morgenstern-Platz 1 2.Stock
  • Friday 13.12. 09:45 - 11:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 17.12. 13:15 - 14:45 Seminarraum 14 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 17.12. 15:00 - 16:30 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 13.01. 09:45 - 11:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 13.01. 11:30 - 13:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 14.01. 09:45 - 11:15 Seminarraum 14 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 14.01. 11:30 - 13:00 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
  • Wednesday 15.01. 16:45 - 18:15 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 24.01. 09:45 - 11:15 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 Building Block International Financial Accounting and Reporting I (MA)
KU Building Block International Financial Accounting and Reporting II (MA)
KU Building Block International Financial Accounting and Reporting III (MA)

Aims:
This course builds on KU Building Block International Financial Accounting and Reporting I (MA) and KU Building Block International Financial Accounting and Reporting II (MA) with advanced IFRS reporting requirements and IFRS calculations.

Content:
Advanced calculations based on the standards from KU Building Block International Financial Accounting and Reporting I and KU Building Block International Financial Accounting and Reporting II.

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

Students are expected to attend all lectures and group presentations. If you are missing the first unit, you will be automatically deregistered from the course.

Grades will rely on the following scale:
• 1 ≥ 88%
• 2 ≥ 75,5%
• 3 ≥ 63%
• 4 ≥ 50%
• < 49,5%: 5 (fail)
The examination consists of: Calculations which are performed by two tests (E)
Students achieving less than 50% of the points will fail the course and must repeat the course (they must register the usual way the next time the course is offered).

Examination topics

Calculations during the class

Reading list

Compulsory course book for students who attend classes “KU Building Block: Internationale Rechnungslegung I” and “KU Building Block: Internationale Rechnungslegung II ”and „ KU Building Block: Internationale Rechnungslegung III“ 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

Association in the course directory

Last modified: Tu 20.08.2024 15:45