604.310 (12W) Cases in International Financial Reporting

Wintersemester 2012/13

Registration deadline has expired.

First course session
04.10.2012 08:00 - 09:00 S.2.05 On Campus
... no further dates known

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

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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 Standards

Prior knowledge expected

The lecture International Financial Reporting is a pre-requisite for attending this course.

Other materials

course materials

Literature

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/im

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 Standards

Prior knowledge expected

The lecture International Financial Reporting is a pre-requisite for attending this course.

Other materials

course materials

Literature

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/im

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.

Assessment criteria / Standards of assessment for examinations

final written exam

Assessment criteria / Standards of assessment for examinations

final written exam

Grading scheme

Grade / Grade grading scheme

Position 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)

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)