406033 International Accounting

summer semester 2017 | Last update: 05.07.2017 Place course on memo list
406033
International Accounting
VO 2
5
Block
annually
English

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.

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

Lecture, cases, discussions

Written exam

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"

not applicable
see dates
Group 0
Date Time Location
Mon 2017-03-06
09.00 - 11.45 HS 2 (Sowi) HS 2 (Sowi) Barrier-free
Mon 2017-03-13
09.00 - 11.45 HS 2 (Sowi) HS 2 (Sowi) Barrier-free
Mon 2017-03-20
09.00 - 11.45 HS 2 (Sowi) HS 2 (Sowi) Barrier-free
Mon 2017-03-27
09.00 - 11.45 HS 2 (Sowi) HS 2 (Sowi) Barrier-free
Mon 2017-04-03
09.00 - 11.45 HS 2 (Sowi) HS 2 (Sowi) Barrier-free
Mon 2017-04-24
09.00 - 11.45 HS 2 (Sowi) HS 2 (Sowi) Barrier-free
Fri 2017-04-28
10.00 - 12.45 HS 3 (Sowi) HS 3 (Sowi) Barrier-free
Mon 2017-05-08
09.00 - 11.45 HS 2 (Sowi) HS 2 (Sowi) Barrier-free
Mon 2017-06-19
10.00 - 11.30 HS 2 (Sowi) HS 2 (Sowi) Barrier-free Q&A session
Fri 2017-06-23
09.00 - 10.30 Aula (Sowi) Aula (Sowi) Barrier-free Gesamtprüfung
Thu 2017-09-21
10.00 - 11.30 SR 17 (Sowi) SR 17 (Sowi) Barrier-free Gesamtprüfung (2. Termin)