Universität Wien
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040658 VK IM/KFK EUR: Financial Accounting according to IAS/IFRS I (2008W)

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


Zwischentest : Mo. 19.01.2009 8:00 - 9:30 HS 11
Klausur: Fr. 30.01.2009 16:00 - 17:30 HS 9

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

  • Friday 09.01. 09:00 - 12:00 Hörsaal 9
  • Friday 09.01. 13:30 - 16:00 Hörsaal 9
  • Friday 09.01. 16:30 - 18:30 Hörsaal 9
  • Saturday 10.01. 09:00 - 12:00 Hörsaal 9
  • Monday 19.01. 08:00 - 09:30 Hörsaal 11
  • Friday 23.01. 09:00 - 12:00 Hörsaal 7
  • Friday 23.01. 13:30 - 16:00 Hörsaal 7
  • Friday 23.01. 16:30 - 18:30 Hörsaal 7
  • Saturday 24.01. 09:00 - 12:00 Hörsaal 7
  • Friday 30.01. 16:00 - 17:30 Hörsaal 9

Information

Aims, contents and method of the course

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

Assessment and permitted materials

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

Minimum requirements and assessment criteria

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.

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