406033 International Accounting

summer semester 2016 | Last update: 05.02.2016 | Place course on memo list

Department:

Department of Accountancy, Taxation and Auditing

Instructor:

Univ.-Prof. Dipl.-Kfm. Dr. Christoph Pelger, +43 512 507 71300

Course number:

406033

Title:

International Accounting

Type/hours:

VO 2

ECTS credits:

Period:

Block

Mode of repetition:

annually

Language of instruction:

English

Learning Outcome:

This course aims at providing a sound knowledge about the background of internationalisation in financial reporting and major topics in IFRS. Moreover, students should be able to critically reflect on and discuss the content of standards and the processes in international accounting.

Contents:

Historical development and institutional background of IFRS, conceptual framework, major recognition and measurement issues in IFRS

Methods:

Lecture, cases, discussions

Assessment:

Written exam

Literature:

Will be discussed in the first lesson.

Prerequisites:

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"

eLearning shares:

not applicable

OLAT:

https://lms.uibk.ac.at/url/RepositoryEntry/3955097691

Start:

see dates

allocated to study field

Innsbruck University School of Management

Master's Programme Accounting, Auditing and Taxation according to the Curriculum 2007 (120 ECTS-Credits, 4 semesters)

Compulsory Modules according to § 6 (55 ECTS-Credits, 20 h)

Compulsory Module 5: Accounting (10 ECTS-Credits , 4 h)

Dates

Group 0	Export course dates of this group as iCalendar (.ics) Help
Date	Time	Location
Mon 2016-03-07	10.00 - 12.45	MS (Theologie) MS (Theologie)	Barrier-free
Fri 2016-03-11	10.00 - 12.45	HS 3 (Sowi) HS 3 (Sowi)	Barrier-free
Mon 2016-03-14	10.00 - 12.45	MS (Theologie) MS (Theologie)	Barrier-free
Fri 2016-03-18	10.00 - 12.45	HS 3 (Sowi) HS 3 (Sowi)	Barrier-free
Fri 2016-04-08	10.00 - 12.45	HS 3 (Sowi) HS 3 (Sowi)	Barrier-free
Mon 2016-04-11	10.00 - 12.45	MS (Theologie) MS (Theologie)	Barrier-free
Fri 2016-04-15	10.00 - 12.45	HS 3 (Sowi) HS 3 (Sowi)	Barrier-free
Mon 2016-04-18	10.00 - 12.45	MS (Theologie) MS (Theologie)	Barrier-free
Fri 2016-04-22	10.00 - 12.45	HS 3 (Sowi) HS 3 (Sowi)	Barrier-free	Ersatztermin
Mon 2016-06-20	10.00 - 11.45	MS (Theologie) MS (Theologie)	Barrier-free	Q&A session
Mon 2016-06-27	10.00 - 11.45	Aula (Sowi) Aula (Sowi)	Barrier-free	Gesamtprüfung