040657 KU International Financial Accounting A (MA) (2023S)
Continuous assessment of course work
Labels
(Rechnungslegung nach IFRS)
Empfohlen werden Vorkenntnisse aus Rechnungslegung und Wirtschaftsrecht.
Empfohlen werden Vorkenntnisse aus Rechnungslegung und Wirtschaftsrecht.
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 13.02.2023 09:00 to We 22.02.2023 12:00
- Registration is open from Mo 27.02.2023 09:00 to Tu 28.02.2023 12:00
- Deregistration possible until Fr 17.03.2023 23:59
Details
max. 50 participants
Language: English
Lecturers
Classes (iCal) - next class is marked with N
Attendance is compulsory for this course! Non-attendance at the first course date leads to a deregistration from the course.
- Thursday 02.03. 09:45 - 11:15 Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
- Friday 03.03. 09:45 - 11:15 Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 09.03. 09:45 - 11:15 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
- Thursday 16.03. 08:00 - 11:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 16.03. 11:30 - 14:45 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Monday 27.03. 09:45 - 16:30 Seminarraum 6 Oskar-Morgenstern-Platz 1 1.Stock
- Monday 17.04. 09:45 - 17:00 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
- Tuesday 18.04. 09:45 - 16:30 Seminarraum 6 Oskar-Morgenstern-Platz 1 1.Stock
- Tuesday 25.04. 09:45 - 11:15 Digital
- Friday 05.05. 09:45 - 11:15 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
Information
Aims, contents and method of the course
Assessment and permitted materials
Type of instruction
Lectures and exercises (L), case studies and seminars (S), group workshops (W), Quizzes (E)o Late submission not in time = 1 grade lower
o Plagarism = fail
o Scheme: until 49,0 % fail (grade 5); 49,5%-62,5% passed (grade 4); 63,0%-75,0% passed (grade 3), 75,5%-87,5% good (grade 2), 88,0%-100% excellent (grade 1).
Lectures and exercises (L), case studies and seminars (S), group workshops (W), Quizzes (E)o Late submission not in time = 1 grade lower
o Plagarism = fail
o Scheme: until 49,0 % fail (grade 5); 49,5%-62,5% passed (grade 4); 63,0%-75,0% passed (grade 3), 75,5%-87,5% good (grade 2), 88,0%-100% excellent (grade 1).
Minimum requirements and assessment criteria
For all parts of the examination, student attendance is compulsory. Unexcused non-attendance in the first course session will result in a deregistration from the course.The examination consists of different elements: quizzes (E), two seminars with oral presentations and discussions of the given presentations (S1 and S2), one workshop, and individual participation (W1 and W2)Learning outcomes 1-8 examined through quizzes (E)
.
Learning outcomes 3-6 are also examined two seminars with oral presentations and discussions of the given presentations (S1 and S2), one group workshop, and individual participation (W)
.
Learning outcomes 3-6 are also examined two seminars with oral presentations and discussions of the given presentations (S1 and S2), one group workshop, and individual participation (W)
Examination topics
IAS/IFRS StandardsLatest edition: International Financial Reporting and Analysis, Jorissen, Ann / Britton, Anne / Alexander, David
/ Hoogendoorn, Martin / Van Mourik, Carien, latest edition, Cengage LearningSee link: https://www.cengage.co.uk/books/9781473766853/
/ Hoogendoorn, Martin / Van Mourik, Carien, latest edition, Cengage LearningSee link: https://www.cengage.co.uk/books/9781473766853/
Reading list
IAS/IFRS StandardsLatest edition: International Financial Reporting and Analysis, Jorissen, Ann / Britton, Anne / Alexander, David
/ Hoogendoorn, Martin / Van Mourik, Carien, latest edition, Cengage LearningSee link: https://www.cengage.co.uk/books/9781473766853/
/ Hoogendoorn, Martin / Van Mourik, Carien, latest edition, Cengage LearningSee link: https://www.cengage.co.uk/books/9781473766853/
Association in the course directory
Last modified: Th 11.05.2023 11:27
Ziele, Inhalte und Methode der Lehrveranstaltung
Aims:
This course focuses on knowledge of accounting and reporting for international financial reports of listed companies by introducing students to International Financial Reporting Standards (IFRS) at an intermediate level. First, students acquire in-depth knowledge of financial accounting standards for listed companies. Then, students will deepen their capacity for independent analysis of different financial accounting problems in an international context for a practical company listed in the EU, such as Stratec Se, METRO AG, Salzgitter AG, Westwing, and Bawag, to name a few of them.Lecture content:
1. Overview Class and IAS Introduction
2. Framework and IAS 1 Presentation of Financial Statements
3. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
4. FRS 1 First-time Adoption of International Financial Reporting Standards
5. IFRS 15 Revenue from Contracts with Customers
6. IAS 36 Impairment of AssetsWorkshop content:
Outline and understanding, work-in-progress: questions for Seminar 1 and Seminar 2Seminar 1:
In Seminar 1, students of a group are required to prepare a presentation addressing an International Standard (IAS or IFRS) that they have chosen to outline the current main parts of it and show - in the form of calculation examples/cases - how to use the standard.List of IFRS/ IAS Standards for Seminar A:List of IFRS/IAS Standards for Group Assignment – Part A1 IFRS 2 Share-based payment2 IFRS 5 Non-current Assets Held for Sale and Discontinued Operations3 IFRS 8 Operating Segments4 IFRS 9 Financial Instruments5 IFRS 14 Regulatory Deferral Accounts7 IFRS 16 Leases8 IAS 2 Inventories9 IAS 7 Statement of Cash Flows10 IAS 10 Events after the Reporting Period11 IAS 12 Income Taxes12 IAS 16 Property, Plant and Equipment13 IAS 19 Employee Benefits14 IAS 23 Borrowing Costs15 IAS 37 Provisions, Contingent Liabilities and Contingent Assets16 IAS 38 Intangible Assets17 IAS 40 Investment PropertySeminar 2:
In Seminar 2 students of a group are required to analyze a company's annual report based on IFRS and research into, and evaluate (i.e. calculation, disclosure & presentation) the application of international accounting standards. Each practical company case needs to be listed on a stock market in the EU. Examples are Stratec Se, METRO AG, Salzgitter AG, Westwing, and Bawag, to name a few of them.Discussions:
Each participant of a group needs to act as a discussant.