The course consists of lectures, short home assignments, presentations by students to be challenged by other students. The lectures serve to explain the key concepts of the subject matters and their application in practice and are supplemented by the Home Assignments which will introduce the format and style of questions to be expected at the interim and final exam. For each of the classes from week 2 to 5 and 7 some (depending on the number of) the students will be asked to prepare and hand in approx. 5 topics / questions no later than the evening of the day before class and should be prepared to share their research in class.
The 6-8 presentation topics will be assigned to groups of 2 to 4 students to be presented in class 6 (or 7 if needed) for a duration of approx. 15-20 minutes. There will be an opportunity to discuss the presentations with the instructor prior to the presentation. The pre-final presentation slides or texts are due on Sunday evening before the presentation will be held in class for the instructor to have a final review and the challengers to prepare. Each student will get to challenge at least one, more likely two other presentations by reading the respective presentation and preparing and presenting meaningful challenges (comments, questions, cross-functional views, etc).
It is expected that students actively engage during class.
Weight of grades
• 20% Interim Exam on IFRS (on 14 Nov 2019)
• 15% Home assignments and Course participation
• 25% Presentation and Challenges
• 40% Final Exam (on 23 Jan 2020)
Overall, a 75%weighted attendance is required to obtain a passing grade.
All slides, presentations and lecture content will be tested and graded. The tests will include theoretical questions and cases as well as examples of accounting entries and calculations.
The course literature and materials will be announced in due course.
The lecture slides together with the (student) presentation slides will be a key source. In addition, text books on IFRS and on auditing and high-level literature regarding accounting and controlling systems, international taxation and governance matters will be introduced as supplementary reading and learning materials.