604.310 (12W) Cases in International Financial Reporting
Overview
- Lecturer
- Course title german Cases in International Financial Reporting
- Type Course (continuous assessment course )
- Hours per Week 2.0
- ECTS credits 3.0
- Registrations 36 (35 max.)
- Organisational unit
- Language of instruction English
- Course begins on 25.10.2012
- Remarks (english) www.aau.at/im operated by www.aau.at/ifm
Time and place
List of events is loading...
Course Information
Teaching methodology including the use of eLearning tools
workshop (case studies, discussions)Conditions of admission
!!! 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. !!!Course content
The content of the associated lecture is demonstrated on the basis of examples.Topics
- 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
Teaching objective
providing an overview of international accounting, primarily on basis of the International Accounting StandardsPrior knowledge expected
The lecture International Financial Reporting is a pre-requisite for attending this course.Other materials
course materialsLiterature
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 to further information
www.aau.at/imTeaching methodology including the use of eLearning tools
workshop (case studies, discussions)Conditions of admission
!!! 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. !!!Course content
The content of the associated lecture is demonstrated on the basis of examples.Topics
- 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
Teaching objective
providing an overview of international accounting, primarily on basis of the International Accounting StandardsPrior knowledge expected
The lecture International Financial Reporting is a pre-requisite for attending this course.Other materials
course materialsLiterature
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 to further information
www.aau.at/imExamination 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.
Assessment criteria / Standards of assessment for examinations
final written exam
Assessment criteria / Standards of assessment for examinations
final written examGrading scheme
Grade / Grade grading schemePosition in the curriculum
- Master's degree programme International Management
(SKZ: 908, Version: 11W.2)
-
Subject: International Financial Management
(Compulsory subject)
-
2 Cases in International Financial Reporting (
0.0h KU / 3.0 ECTS)
- 604.310 Cases in International Financial Reporting (2.0h KU / 3.0 ECTS)
-
2 Cases in International Financial Reporting (
0.0h KU / 3.0 ECTS)
-
Subject: International Financial Management
(Compulsory subject)
Equivalent courses for counting the examination attempts
-
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 2021/22
- 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)