Universität Wien
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040629 VK KFK EUR: Financial Accounting according to IAS/IFRS II (E) (2009W)

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

Zwischentest: Mo. 30.11.2009, 10:00-13:00 SR 1 (während der LV)
Klausur: Mo, 18.1.2010, 11:00-13:00 SR 3 (während der LV)

Neue Curricula: Voraussetzung ist das Modul: "Internationale Rechnungslegung"
http://extrw.univie.ac.at

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, English

Lecturers

Classes (iCal) - next class is marked with N

  • Tuesday 03.11. 12:00 - 14:00 Seminarraum 1
  • Monday 09.11. 11:00 - 14:00 Seminarraum 1
  • Monday 16.11. 11:00 - 14:00 Seminarraum 1
  • Monday 23.11. 11:00 - 14:00 Seminarraum 1
  • Monday 30.11. 10:00 - 13:00 Seminarraum 1
  • Wednesday 09.12. 11:00 - 14:00 Seminarraum 1
  • Monday 14.12. 11:00 - 14:00 Seminarraum 1
  • Monday 11.01. 11:00 - 13:00 Seminarraum 1
  • Tuesday 12.01. 17:00 - 20:00 Hörsaal 3
  • Monday 18.01. 11:00 - 13:00 Seminarraum 3

Information

Aims, contents and method of the course

Lehrinhalt:

The course aims at studying in-depth existing international accounting rules (these rules are called IFRS/IAS). This course is particularly suitable to students who, after having gained a preliminary introduction into these rules, intend to deepen their knowledge. This also with the view to develop expertise which is certainly in high-demand in the job market. The selection of the specific topics is based on their importance for the contemporary Business, Finance and Accounting environment.

The teaching methodology will be student-friendly. Students will learn mainly from examples drawn from real and actual cases. These examples will be commented and discussed in class, creating a continuous dynamic and interactive environment.

In particular, the course will focus on the recent introduction of rules for Small-Medium Enterprises and on a set of IFRS/IAS which are:

IFRS n. 2 - Share based-payment
3 - Business Combinations
4 - Insurance Contracts
7- Financial Instruments: Disclosures

IAS n. 28 - Investments in Associates
31 - Interests in Joint Ventures
21 - Effect of Changes in Foreign Exchange Rates

The list of IFRS/IAS may also be amended upon request of students.

Assessment and permitted materials

Leistungskontrolle:
The evaluation will be based on the following two components: mid-term test (50% of the final mark), and final exam (50%)

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.

Further optional material can be found on the WEB. The lecturer will provide indications. 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