LFU:online

Prerequisites for registration: successful completion of compulsory modules 1 and 2

Learning Outcome: Students have a sound knowledge of scientific findings on financial accounting. They can explain and delimit the functions and addressees of financial accounting. They know the relevant provisions of the Commercial Code (UGB) and can apply them to different corporate contexts. They can interpret the balance sheet and P&L as well as their results, explain how balance sheet analysis works (in an international context), transfer, apply and communicate this knowledge.

Prerequisites for registration: positive Beurteilung des Pflichtmoduls gemäß § 8 Z 1

Learning Outcome: Die Studierenden können ausgewählte Aspekte des Financial Reportings erläutern. Sie können die Inhalte und Konsequenzen der Anwendung bestimmter Ansätze des Financial Reportings, u.a. aus verschiedenen Stakeholder-Perspektiven, kritisch reflektieren.

Prerequisites for registration: positive completion of the compulsory course seminar referred to in § 6 (5)

Learning Outcome: An intensive knowledge of selected financial reporting aspects.

Prerequisites for registration: Positive completion of the mandatory courses referred to in § 7 (1.2 to 1.5).

Prerequisites for registration: successful completion of compulsory modules 1 and 2

Learning Outcome: Students have a sound knowledge of scientific findings on financial accounting. They can explain and delimit the functions and addressees of financial accounting. They know the relevant provisions of the Commercial Code (UGB) and can apply them to different corporate contexts. They can interpret the balance sheet and P&L as well as their results, explain how balance sheet analysis works (in an international context), transfer, apply and communicate this knowledge.