604.310 (13W) Cases in International Financial Reporting
Überblick
- Lehrende/r
- LV-Titel englisch Cases in International Financial Reporting
- LV-Art Kurs (prüfungsimmanente LV )
- Semesterstunde/n 2.0
- ECTS-Anrechnungspunkte 3.0
- Anmeldungen 48 (35 max.)
- Organisationseinheit
- Unterrichtssprache Englisch
- LV-Beginn 03.10.2013
- Anmerkungen www.aau.at/im operated by www.aau.at/ifm
Zeit und Ort
Liste der Termine wird geladen...
LV-Beschreibung
Lehrmethodik inkl. Einsatz von eLearning-Tools
workshop (case studies, discussions)Aufnahmebedingungen
!!! 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 !!!Inhalt/e
The content of the associated lecture is demonstrated on the basis of examples.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
The lecture International Financial Reporting is a pre-requisite for attending this course.Sonstige Studienbehelfe
course materialsLiteratur
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
workshop (case studies, discussions)Aufnahmebedingungen
!!! 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 !!!Inhalt/e
The content of the associated lecture is demonstrated on the basis of examples.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
The lecture International Financial Reporting is a pre-requisite for attending this course.Sonstige Studienbehelfe
course materialsLiteratur
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 exam
Beurteilungskriterien/-maßstäbe
final written examBeurteilungsschema
Note BenotungsschemaPosition im Curriculum
- Masterstudium International Management
(SKZ: 908, Version: 11W.2)
-
Fach: International Financial Management
(Pflichtfach)
-
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)
-
Fach: International Financial Management
(Pflichtfach)
Gleichwertige Lehrveranstaltungen im Sinne der Prüfungsantrittszählung
-
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 2012/13
- 604.310 KU Cases in International Financial Reporting (2.0h / 3.0ECTS)