604.300 (12W) International Financial Reporting
Überblick
- Lehrende/r
- LV-Titel englisch International Financial Reporting
- LV-Art Vorlesung
- Semesterstunde/n 1.0
- ECTS-Anrechnungspunkte 3.0
- Anmeldungen 35
- Organisationseinheit
- Unterrichtssprache Englisch
- LV-Beginn 22.10.2012
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Anmerkungen
www.aau.at/im operated by www.aau.at/ifm
Students admitted to the Master's degree "International Management" may register for the course in week 40.
Zeit und Ort
Liste der Termine wird geladen...
LV-Beschreibung
Lehrmethodik inkl. Einsatz von eLearning-Tools
lectureAufnahmebedingungen
!!! Please note: The lecture is part of the Master's degree programme in International Management and can therefore only be attended by students registered for the particular programme. !!!Inhalt/e
The course provides an in-depth insight into the main international accounting and reporting standards.Themen
- 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/FRS
Lehrziel
providing an overview of international accounting, primarily on basis of the International Accounting StandardsErwartete Vorkenntnisse
Basic knowledge of financial accounting is required.Sonstige Studienbehelfe
course materials (power point slides, cases), legal textLiteratur
Relevant literature will be announced in the first lesson. Students are NOT encouraged to refer to older versions of textbooks considering IFRS have gone through tremendous modifications in recent years!Link auf weitere Informationen
www.aau.at/imLehrmethodik inkl. Einsatz von eLearning-Tools
lectureAufnahmebedingungen
!!! Please note: The lecture is part of the Master's degree programme in International Management and can therefore only be attended by students registered for the particular programme. !!!Inhalt/e
The course provides an in-depth insight into the main international accounting and reporting standards.Themen
- 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/FRS
Lehrziel
providing an overview of international accounting, primarily on basis of the International Accounting StandardsErwartete Vorkenntnisse
Basic knowledge of financial accounting is required.Sonstige Studienbehelfe
course materials (power point slides, cases), legal textLiteratur
Relevant literature will be announced in the first lesson. Students are not encouraged to refer to textbooks published before 2011 considering IFRS have gone through modifications in recent years!Link auf weitere Informationen
www.aau.at/imPrüfungsinformationen
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.
Beurteilungskriterien/-maßstäbe
final written examBeurteilungsschema
Note BenotungsschemaPosition im Curriculum
- Masterstudium International Management
(SKZ: 908, Version: 11W.2)
-
Fach: International Financial Management
(Pflichtfach)
-
1 International Financial Reporting (
0.0h VO / 3.0 ECTS)
- 604.300 International Financial Reporting (1.0h VO / 3.0 ECTS)
-
1 International Financial Reporting (
0.0h VO / 3.0 ECTS)
-
Fach: International Financial Management
(Pflichtfach)
Gleichwertige Lehrveranstaltungen im Sinne der Prüfungsantrittszählung
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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)