Universität Wien

040477 UK Legal Framework of Accounting and Financial Reporting (2025W)

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

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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

Exams:
12.11.2025, 11:30-13:00, HS 16
19.11.2025, 11:30-13:00, HS 16

  • Wednesday 01.10. 11:30 - 13:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 06.10. 16:45 - 20:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Wednesday 08.10. 11:30 - 13:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 13.10. 16:45 - 20:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Wednesday 15.10. 11:30 - 13:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 20.10. 16:45 - 20:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Wednesday 22.10. 11:30 - 13:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Wednesday 29.10. 11:30 - 13:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Wednesday 05.11. 11:30 - 13:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Wednesday 12.11. 11:30 - 13:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Wednesday 19.11. 11:30 - 13:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock

Information

Aims, contents and method of the course

Contents:
This course consists of two parts. The first part focuses on developing the legal framework for accounting and discussing fundamental issues of corporate accounting (with regard to both individual and consolidated financial statements). This is based on European law, corporate law, company law, group law, and tax law.

The second part deals with the in-depth study of accounting aspects of group law. Starting with a discussion of the specific legal basis of consolidated accounting, questions and special features of consolidated financial statements, consolidated notes, and consolidated management reports are addressed, such as: Preparation of consolidated financial statements (in particular consolidation requirements and scope of consolidation, size-based exemptions and other exemption provisions, deadlines); Content and form of consolidated financial statements (applicable regulations, simplifications); Audit, approval, and disclosure of consolidated financial statements. Special legal issues relating to international consolidated financial statements and the provisions of EU accounting law relevant to groups (in particular IFRS financial statements in Austria) are also examined in detail.

In addition to other courses and with a view to their future professional activities, students are offered an interdisciplinary insight into the legal framework for corporate accounting. Fundamental accounting issues are also discussed, with the aim of promoting the independent recognition and resolution of specific accounting issues relating to recognition, measurement, and disclosure.

Slides or PowerPoint presentations are used.

Assessment and permitted materials

Performance is assessed based on class participation (10% = 8 points; 4 points per subarea). In addition, there are two exams in German (45% = 36 points, duration per exam: 90 minutes) at the end of the course. Both exams are held in person.
A minimum of 41 points is required to pass the course.
Grading scale: 41 points or above – 4, 51 points or above – 3, 61 points or above – 2, 71 points or above – 1

The content is covered in lectures given by the lecturer (Moodle course) with reference to practical questions and cases. PowerPoint presentations are used. Active participation by students in the course is encouraged. Dr. Wimmer's part of the course includes presentations and participation questions.

The use of annotated legal texts or labeled Post-it notes during in-person exams is not permitted (information on the use of unauthorized aids can also be found at https://privatrecht.univie.ac.at/service-news/schummeln/).

Minimum requirements and assessment criteria

Attendance is mandatory!

Assessment will be carried out as described under “Type of performance assessment.” A grade of 41 or higher is required to pass the course. The
written exams are in-person exams.

The use of annotated legal texts or labeled Post-it notes during in-person examinations is not permitted (information on the use of unauthorized aids can also be found at https://privatrecht.univie.ac.at/service-news/schummeln/).

Examination topics

Course content and presentations

Reading list

Gesetzestexte in der jeweils aktuellen Auflage:
Flexlex Unternehmens- und Wirtschaftsrecht (aktuelle Auflage)

Übersichten aus Blaich/Egger/Weilinger, Einführung in die Rechnungslegung, 2. Auflage
Bitzyk/Steckel, Der Jahresabschluss - Konzernabschluss, in aktueller Auflage
Bitzyk/Steckel, Internationale Rechnungslegungsstandards, in aktueller Auflage
Knauder/Ruhm/Sima, Konzernrecht, 2. Auflage (2010)
Vertiefende Literatur:
Weilinger, Die Aufstellung und Feststellung des Jahresabschlusses im Handels- und Gesellschaftsrecht;

Straube, UGB, 2. Band Rechnungslegung, aktuelle Auflage

Association in the course directory

Last modified: Fr 19.09.2025 06:45