Universität Wien FIND
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040420 VK KFK EUR: Selected Foreign Accounting Systems: UK (E) (2012W)

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

Voraussetzung ist das Modul "Internationale Rechnungslegung"



Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).


max. 50 participants
Language: English


Classes (iCal) - next class is marked with N

Monday 22.10. 12:00 - 17:00 Hörsaal 7
Tuesday 23.10. 09:00 - 15:00 Seminarraum 3
Monday 29.10. 15:00 - 20:00 Hörsaal 7
Tuesday 30.10. 09:00 - 15:00 Seminarraum 3
Monday 12.11. 11:30 - 13:30 Seminarraum 3


Aims, contents and method of the course

Students with a major in accounting

Course registration:
Students need to register for the course via Univis (limited number of participants).

Course description:
This course comprises the basics of accounting under UK-GAAP. It provides balanced coverage of the responsible institutions, the regulatory framework and the specific accounting standards and mechanics associated with UK-GAAP. The course's first objective is to give students the knowledge necessary to understand and execute appropriate accounting procedures. Particular emphasis is given on practical and current accounting issues in the UK. The lecture will be supplemented by presentations from students who present their research on selected accounting issues.

For additional information (time-frame for the preparation of the presentations, presentation topics) please pay attention to the announcements of the chair of accounting.

Assessment and permitted materials

In order to obtain credits for the course, students need to successfully pass a written examination and furthermore give a conclusive presentation on accounting issues provided by the lecturer. The written examination is weighted 50 %, the presentation
40 % accordingly. Furthermore class participation will be credited with 10 %.

Minimum requirements and assessment criteria

Examination topics

Reading list

- Robert J. Kirk, UK Accounting Standards – A Quick Reference Guide, Amsterdam et al. 2005
- Glynis Morris, UK Accounting Practice, London et al. 2005
- Paul Gee, UK-GAAP for Business and Practice, Amsterdam et al. 2006

Association in the course directory

Last modified: Mo 07.09.2020 15:29