604.300 (19W) International Financial Reporting

Wintersemester 2019/20

Registration deadline has expired.

First course session
04.10.2019 09:00 - 10:00 HS 4 On Campus
... no further dates known

Overview

Lecturer
Course title german International Financial Reporting
Type Lecture
Hours per Week 1.0
ECTS credits 3.0
Registrations 56
Organisational unit
Language of instruction English
possible language(s) of the assessment English
Course begins on 04.10.2019
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/

Time and place

List of events is loading...

Course Information

Intended learning outcomes

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

Teaching methodology including the use of eLearning tools

  • Lecture

Course content

  • 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 expected

!!! 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

Examination information

Im Fall von online durchgeführten Prüfungen sind die Standards zu beachten, die die technischen Geräte der Studierenden erfüllen müssen, um an diesen Prüfungen teilnehmen zu können.

Examination methodology

  • Final written exam

Examination topic(s)

  • Content of lecture

Assessment criteria / Standards of assessment for examinations


  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

Grade / Grade grading scheme

Position in the curriculum

  • Master's degree programme International Management (SKZ: 908, Version: 19W.1)
    • Subject: 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)
  • Master's degree programme International Management (SKZ: 908, Version: 16W.1)
    • Subject: 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: 16W.1)
    • Subject: 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)
    • Subject: 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 examination attempts

Wintersemester 2023/24
  • 604.300 VO International Financial Reporting (1.0h / 3.0ECTS)
Wintersemester 2022/23
  • 604.300 VO International Financial Reporting (1.0h / 3.0ECTS)
Wintersemester 2021/22
  • 604.300 VO International Financial Reporting (1.0h / 3.0ECTS)
Wintersemester 2020/21
  • 604.300 VO International Financial Reporting (1.0h / 3.0ECTS)
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)