604.310 (21W) Cases in International Financial Reporting
Overview
Due to the COVID-19 pandemic, it may be necessary to make changes to courses and examinations at short notice (e.g. cancellation of attendance-based courses and switching to online examinations).
For further information regarding teaching on campus, please visit: https://www.aau.at/en/corona.
For further information regarding teaching on campus, please visit: https://www.aau.at/en/corona.
- Lecturer
- Course title german Cases in International Financial Reporting
- Type Course (continuous assessment course )
- Course model Online course
- Hours per Week 2.0
- ECTS credits 4.0
- Registrations 39
- Organisational unit
- Language of instruction Englisch
- possible language(s) of the assessment English
- Course begins on 09.11.2021
- eLearning Go to Moodle course
-
Remarks (english)
!!! Please note: The course 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
Please note that the currently displayed dates may be subject to change due to COVID-19 measures.
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Course Information
Intended learning outcomes
- The content of the associated lecture is demonstrated on the basis of examples.
Teaching methodology including the use of eLearning tools
- Case studies
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
https://www.aau.at/finanzmanagementExamination 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.
Modified examination information (exceptional COVID-19 provisions)
Due to covid-19 exams will be conducted online.
Examination methodology
- Final written exam (online, via Moodle)
- Case studies, presentations
Examination topic(s)
- Content of the course
Assessment criteria / Standards of assessment for examinations
- Final written exam (online, via Moodle)
- For further details pls check slides of preliminary meeting.
Grading scheme
Grade / Grade grading schemePosition in the curriculum
- Master's degree programme International Management
(SKZ: 908, Version: 19W.1)
-
Subject: Elective Subjects I: Specialization in International Management
(Compulsory elective)
-
Cases in International Financial Reporting (
0.0h KS / 4.0 ECTS)
- 604.310 Cases in International Financial Reporting (2.0h KS / 4.0 ECTS)
-
Cases in International Financial Reporting (
0.0h KS / 4.0 ECTS)
-
Subject: Elective Subjects I: Specialization in International Management
(Compulsory elective)
- Master's degree programme International Management
(SKZ: 908, Version: 16W.1)
-
Subject: Electives I: Specialization in International Management
(Compulsory elective)
-
Cases in International Financial Reporting (
0.0h KS / 4.0 ECTS)
- 604.310 Cases in International Financial Reporting (2.0h KS / 4.0 ECTS)
-
Cases in International Financial Reporting (
0.0h KS / 4.0 ECTS)
-
Subject: Electives I: Specialization in International Management
(Compulsory elective)
- Master's degree programme International Management
(SKZ: 908, Version: 16W.1)
-
Subject: Electives I: Specialisation in International Management
(Compulsory elective)
-
Cases in International Financial Reporting (
0.0h KS / 4.0 ECTS)
- 604.310 Cases in International Financial Reporting (2.0h KS / 4.0 ECTS)
-
Cases in International Financial Reporting (
0.0h KS / 4.0 ECTS)
-
Subject: Electives I: Specialisation in International Management
(Compulsory elective)
Equivalent courses for counting the examination attempts
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Wintersemester 2023/24
- 604.310 KS Cases in International Financial Reporting (2.0h / 4.0ECTS)
-
Wintersemester 2022/23
- 604.310 KS Cases in International Financial Reporting (2.0h / 4.0ECTS)
-
Wintersemester 2020/21
- 604.310 KS Cases in International Financial Reporting (2.0h / 4.0ECTS)
-
Wintersemester 2019/20
- 604.310 KS Cases in International Financial Reporting (2.0h / 4.0ECTS)
-
Wintersemester 2018/19
- 604.310 KS Cases in International Financial Reporting (2.0h / 4.0ECTS)
-
Wintersemester 2017/18
- 604.310 KS Cases in International Financial Reporting (2.0h / 4.0ECTS)
-
Wintersemester 2016/17
- 604.310 KS Cases in International Financial Reporting (2.0h / 3.0ECTS)
-
Wintersemester 2015/16
- 604.310 KS Cases in International Financial Reporting (2.0h / 3.0ECTS)
-
Wintersemester 2014/15
- 604.310 KU Cases in International Financial Reporting (2.0h / 3.0ECTS)
-
Wintersemester 2013/14
- 604.310 KU Cases in International Financial Reporting (2.0h / 3.0ECTS)
-
Wintersemester 2012/13
- 604.310 KU Cases in International Financial Reporting (2.0h / 3.0ECTS)