604.300 (19W) International Financial Reporting

Wintersemester 2019/20

Registration possible till
01.03.2020 23:59

Erster Termin der LV
04.10.2019 09:00 - 10:00 , HS 4
... keine weiteren Termine bekannt

Overview

Lecturer
Course title german
International Financial Reporting
Type
Lecture
Hours per Week
1.0
ECTS-credits
3.0
Registrations
36
Organisational Unit
Language of Instruction
English
possible language/s of the exam
English
Course begins on (set in LVOnline)
04.10.2019
Blended Learning
Yes
eLearning
go to Moodle-Course
Remarks (english)

!! Please note: The lecture is part of the master's degree programme "International Management" and can therefore only be attended by students registered for the particular programme. Erasmus-Incomings are welcome!!!

Kindly note the regulations for resetting examinations. Details can be found here: https://www.aau.at/en/study/studying-at-aau/during-your-programme/examinations/

Course Information

Learning Outcome

  • The course provides an in-depth insight into the main international accounting and reporting standards.

Methodology

  • Lecture

Course overview

  • internationalisation of accounting
  • basic principles of accounting under IAS/IFRS
  • elements of financial statements under IAS/FRS
  • accounting and valuation of individual items in financial statements under IAS/IFRS

Prior knowledge

!!! A basic knowledge of bookkeeping is a prerequisite !!!


Literature

  • Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield: Intermediate Accounting: IFRS Edition, latest edition, Wiley.

Link to further information

www.aau.at/finanzmanagement

Exam information

Exam methodology

  • Final written exam

Exam topics

  • Content of lecture

Exam mode


  Performance  record (L)
  Points
  Grade
  45 – 40.5
  1
  40 – 35.5
  2
  35 – 29.5
  3
  29 – 22.5
  4
  22 – 0
  5


For further details pls check slides of preliminary meeting.

Grading scheme

Note/Grade Benotungsschema

Degree programmes

  • Masterstudium International Management (SKZ: 908, Version: 19W.1)
    • Fach: International Financial Management (Compulsory subject)
      • 5.1 International Financial Reporting ( 0.0h VO / 3.0 ECTS)
        • 604.300 International Financial Reporting (1.0h VO / 3.0 ECTS)
  • Masterstudium International Management (SKZ: 908, Version: 16W.1)
    • Fach: International Financial Management (Compulsory subject)
      • International Financial Reporting ( 0.0h VO / 3.0 ECTS)
        • 604.300 International Financial Reporting (1.0h VO / 3.0 ECTS)
  • Masterstudium International Management (SKZ: 908, Version: 16W.1)
    • Fach: International Financial Management (Compulsory subject)
      • International Financial Reporting ( 0.0h VO / 3.0 ECTS)
        • 604.300 International Financial Reporting (1.0h VO / 3.0 ECTS)
  • Master's degree programme International Management (SKZ: 908, Version: 11W.2)
    • Fach: International Financial Management (Compulsory subject)
      • 1 International Financial Reporting ( 0.0h VO / 3.0 ECTS)
        • 604.300 International Financial Reporting (1.0h VO / 3.0 ECTS)

Equivalent courses for counting the exam attempts

Wintersemester 2018/19
  • 604.300 VO International Financial Reporting (1.0h / 3.0ECTS)
Wintersemester 2017/18
  • 604.300 VO International Financial Reporting (1.0h / 3.0ECTS)
Wintersemester 2016/17
  • 604.300 VO International Financial Reporting (1.0h / 3.0ECTS)
Wintersemester 2015/16
  • 604.300 VO International Financial Reporting (1.0h / 3.0ECTS)
Wintersemester 2014/15
  • 604.300 VO International Financial Reporting (1.0h / 3.0ECTS)
Wintersemester 2013/14
  • 604.300 VO International Financial Reporting (1.0h / 3.0ECTS)
Wintersemester 2012/13
  • 604.300 VO International Financial Reporting (1.0h / 3.0ECTS)