LFU:online

solid basic knowledge of accounting

International Financial Reporting Standards, balance sheet, income statement, notes, cash flow statement, segment reporting, statement of changes in equity and management commentary

Lecture, assessment is based on a single examination at the end of the course.

Course examination according to § 7, statute section on "study-law regulations"

Will be discussed in the first lesson.

Admission requirements: positive completion of the seminars of the mandatory courses referred to in § 7 (2-1), § 7 (2-2) and § 7 (2-3), i. e. "Management Accounting", "Auditing" and "Company Taxation and Management Decisions"