Portal
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: IFRS Essentials, Herne, NWB Verlag (latest 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
Schnellinfos
Unterrichtssprache
Englisch
Studienjahr, in dem die Lerneinheit angeboten wird
WS2027
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. The learning outcomes of this course contribute mainly to the following (international) programme learning outcomes: LO 1.1/ILO 1, LO 3.2.
Kennzahl der Lehrveranstaltung
1389-20-01-VZ-DE-50