040629 VK KFK EUR: Financial Accounting according to IAS/IFRS II (E) (2009S)
Continuous assessment of course work
Labels
VB: Di. 03.03.2009 11:00-12:00 SR 3
ZT: Di 21.04.2009 im Rahmen der LV
Klausur: Di. 09.06.2009 11:00-12:30 SR 3Neue Curricula: Voraussetzung ist das Modul "Internationale Rechnungslegung"!
ZT: Di 21.04.2009 im Rahmen der LV
Klausur: Di. 09.06.2009 11:00-12:30 SR 3Neue Curricula: Voraussetzung ist das Modul "Internationale Rechnungslegung"!
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 09.02.2009 09:00 to Su 22.02.2009 23:59
- Registration is open from Th 26.02.2009 09:00 to Fr 27.02.2009 23:59
- Deregistration possible until Sa 14.03.2009 23:59
Details
max. 50 participants
Language: German, English
Lecturers
Classes (iCal) - next class is marked with N
Tuesday
03.03.
11:00 - 12:00
Seminarraum 3
Friday
13.03.
13:00 - 15:00
Hörsaal 7
Tuesday
17.03.
10:00 - 12:00
Seminarraum 3
Tuesday
24.03.
10:00 - 13:00
Seminarraum 3
Tuesday
31.03.
11:30 - 13:30
Seminarraum 2
Tuesday
21.04.
10:00 - 13:00
Seminarraum 3
Tuesday
28.04.
15:00 - 18:00
Seminarraum 3
Tuesday
05.05.
13:30 - 17:00
Hörsaal 4
Wednesday
13.05.
11:00 - 13:00
Hörsaal 5
Wednesday
03.06.
13:00 - 16:00
Seminarraum 3
Tuesday
09.06.
11:00 - 12:30
Seminarraum 3
Information
Aims, contents and method of the course
Assessment and permitted materials
Leistungsnachweis:
The evaluation will be based on the following three components: mid-term test (25% of the final mark), assignments based on independent research with in-class presentations (35%) and final exam (40%).
The evaluation will be based on the following three components: mid-term test (25% of the final mark), assignments based on independent research with in-class presentations (35%) and final exam (40%).
Minimum requirements and assessment criteria
Examination topics
Reading list
Literatur:Alexander, D., and Nobes, C. (2007): Financial Accounting. Prentice Hall.
Nobes, C., and Parker, R. (2008): Comparative International Accounting. Prentice Hall.Students are not encouraged to refer to textbooks published before 2007 considering IFRS went through modifications in the last years.
Nobes, C., and Parker, R. (2008): Comparative International Accounting. Prentice Hall.Students are not encouraged to refer to textbooks published before 2007 considering IFRS went through modifications in the last years.
Association in the course directory
Last modified: Mo 07.09.2020 15:29
Students of the Master Program.The modul ¿Internationale Rechnungslegung¿ (Group Accounting and Financial Accounting according to IAS/IFRS I) is a pre-requisite for attending this course.Lehrinhalt:
The course provides an in-depth insight into the main international accounting and reporting standards in the following selected areas: Share based-Payment, Business Combinations, Insurance Contracts, Associates, Joint Ventures, Financial Instruments, Foreign Transactions, Interim Financial Reporting, Intangible Assets.The sources are found in the International Financial Reporting Standards and International Accounting Standards released by the International Accounting Standards Board. In particular, the following specific standards provide the bulk (but not the whole) of the content of the course.IFRS *n. 2 - Share based-payment
3 - Business Combinations
4 - Insurance ContractsIAS **n. 28 - Investments in Associates
31 - Interests in Joint Ventures
39 - Financial Instruments: Recognition and Measurement
21 - Effect of Changes in Foreign Exchange Rates
34 - Interim Financial Reporting
38 - Intangible Assets* and ** the numbering and naming of standards correspond to that reported in the website of the International Accounting Standards Board (www.iasb.org) as published in the WEB the 16th December 2008.Further information on the homepage: http://www.univie.ac.at/bwl/extrw/home.htm