604.300 (24W) International Financial Reporting
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 schemePosition 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)
-
5.1 International Financial Reporting (
0.0h VO / 3.0 ECTS)
-
Subject: International Financial Management
(Compulsory subject)
- 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)
-
International Financial Reporting (
0.0h VO / 3.0 ECTS)
-
Subject: International Financial Management
(Compulsory subject)
- 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)
-
International Financial Reporting (
0.0h VO / 3.0 ECTS)
-
Subject: International Financial Management
(Compulsory subject)
- 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)
-
I.6.17 International Financial Reporting (
0.0h VO / 3.0 ECTS)
-
Subject: Business Administration and Entrepreneurship - 1
(Compulsory elective)
- 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)
-
II.6.17 International Financial Reporting (
0.0h VO / 3.0 ECTS)
-
Subject: Business Administration and Entrepreneurship
(Compulsory elective)
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)