Universität Wien
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040632 VK IM/KFK EUR: Financial Accounting according to IAS/IFRS I (E) (2008S)

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

VB: Mo 03.03.2008 13:00-14:00 Hs. 13
Klausur: Mi 25.06.2008 15:00-17:00 Hs. 5

Neue Curricula: Voraussetzungen sind die Module "Betriebswirtschaftliches Rechnungswesen" und "Privatrecht"!

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 03.03. 13:00 - 14:00 Hörsaal 13 Fakultätslounge
  • Wednesday 02.04. 15:00 - 17:00 Hörsaal 5
  • Wednesday 09.04. 15:00 - 17:00 Hörsaal 5
  • Wednesday 16.04. 15:00 - 17:00 Hörsaal 5
  • Wednesday 30.04. 15:00 - 17:00 Hörsaal 5
  • Wednesday 07.05. 15:00 - 17:00 Hörsaal 5
  • Wednesday 14.05. 15:00 - 17:00 Hörsaal 5
  • Wednesday 21.05. 15:00 - 17:00 Hörsaal 5
  • Wednesday 28.05. 15:00 - 17:00 Hörsaal 5
  • Wednesday 11.06. 15:00 - 17:00 Hörsaal 5
  • Tuesday 17.06. 13:00 - 15:00 Hörsaal 5
  • Wednesday 18.06. 15:00 - 17:00 Hörsaal 5
  • Wednesday 25.06. 15:00 - 17:00 Hörsaal 5

Information

Aims, contents and method of the course

Zielgruppe: The VK "Rechnungslegung nach IAS/IFRS I (E)" is part of the Modul "Internationale Rechnungslegung" and can be attended by students in Bachelor and Master Studies. The course will be held in English. Knowledge of the national Austrian accounting regulations for the individual and the consolidated financial statements is required.

Lehrinhalt: internationalisation of accounting, basic principles of accounting under IAS/IFRS, elements of financial statements under IAS/IFRS, accounting and valuation of individual items in financial statements under IAS/IFRS, business combinations and consolidated financial statements under IAS/IFRS

Leistungsnachweis: collaboration, midterm and final test

New Curricula: Prerequisites are the Modules "Betriebswirtschaftliches Rechnungswesen" and "Privatrecht".

Further information on homepage: http://www.univie.ac.at/bwl/extrw/home.htm

Assessment and permitted materials

Minimum requirements and assessment criteria

Examination topics

Reading list

Verwendete Literatur: Kuntner M., KFK EUR - Rechnungslegung nach IAS/IFRS I (E), script in the latest edition (available in the Facultas-Shop), further references are stated in the script

Association in the course directory

Last modified: Mo 07.09.2020 15:29