604.300 (24W) International Financial Reporting

Wintersemester 2024/25

Registration possible from
29.08.2024 00:00

First course session
03.10.2024 08:00 - 09:00 Online Off Campus
Next session:
15.10.2024 11:45 - 16:00 Raum wird noch bekanntgegeben Off Campus

Overview

Lecturer
Course title german International Financial Reporting
Type Lecture
Course model Attendance-based course
Hours per Week 1.0
ECTS credits 3.0
Registrations 0
Organisational unit
Language of instruction Englisch
possible language(s) of the assessment English
Course begins on 03.10.2024
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 resitting examinations. Details can be found here: https://www.aau.at/en/study/studying-at-aau/during-your-programme/examinations/

Time and place

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Course Information

Intended learning outcomes

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

Teaching methodology

  • 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 !!!


Curricular registration requirements

-

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/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 (via Moodle)

Examination topic(s)

  • Content of lecture

Assessment criteria / Standards of assessment for examinations

For further details pls check the slides of the 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 Cross-Border Studies (SKZ: 584, Version: 22W.1)
    • Subject: Business Administration and Entrepreneurship - 1 (Compulsory elective)
      • I.6.17 International Financial Reporting ( 0.0h VO / 3.0 ECTS)
        • 604.300 International Financial Reporting (1.0h VO / 3.0 ECTS)
  • Master's degree programme Cross-Border Studies (SKZ: 584, Version: 22W.1)
    • Subject: Business Administration and Entrepreneurship (Compulsory elective)
      • II.6.17 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 2019/20
  • 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)