International Accounting

Lehrinhalte

Fundamentals of group accounting
Legal framework of international accounting
Structure of IASB and the application of IFRS
Basic principles of IFRS accounting
Components of IFRS financial statements
Valuation of tangible assets
Valuation of intangible assets
Valuation of financial instruments
Valuation of current assets
Valuation of provisions
Tax accounting

Art der Vermittlung

Präsenzveranstaltung

Art der Veranstaltung

Pflichtfach

Empfohlene Fachliteratur

Lüdenbach/Christian (2019): IFRS Essentials, Herne, NWB Verlag (5th edition)

Lern- und Lehrmethode

Face-to-face learning (input, discussions, role plays, presentations, written activities), case-studies, including the analysis of real-life company data and reports, blended learning, support through various media

Prüfungsmethode

Continuous assessment: 30 points can be obtained through participation in class (mini tests, homework, online quizzes) and 70 points through a written final exam.

Voraussetzungen laut Lehrplan

Financial Accounting and Financial Statement Analysis, Financial Management and Investment Decisions, Cost Accounting and Budgeting

Schnellinfos

Studiengang

European Economy and Business Management (English)

Akademischer Grad

Bachelor

ECTS Credits

3.00

Unterrichtssprache

Englisch

Studienplan

Vollzeit

Studienjahr, in dem die Lerneinheit angeboten wird

2023

Semester in dem die Lehrveranstaltung angeboten wird

5 WS

Incoming

Nein

Lernergebnisse der Lehrveranstaltung

After successful completion of this course, students can

differentiate between the aims of single and group accounts
explain relevant aspects of the European framework of international accounting
explain the basic concepts of international accounting
apply the main IFRS accounting principles to given examples
participate in the preparation of (consolidated) financial statements using IFRS
analyse the main parts of IFRS annual reports.

Kennzahl der Lehrveranstaltung

1389-20-01-VZ-DE-50