604.310 (14W) Cases in International Financial Reporting

Wintersemester 2014/15

Anmeldefrist abgelaufen.

Erster Termin der LV
02.10.2014 08:00 - 09:00 , HS 3
... keine weiteren Termine bekannt

Überblick

Lehrende/r
LV-Titel englisch
Cases in International Financial Reporting
LV-Art
Kurs (prüfungsimmanente LV )
Semesterstunde/n
2.0
ECTS-Anrechungspunkte
3.0
Anmeldungen
35 (40 max.)
Organisationseinheit
Unterrichtssprache
Englisch
LV-Beginn
17.11.2014
eLearning
zum Moodle-Kurs
Anmerkungen
www.aau.at/im operated by www.aau.at/ifm

LV-Beschreibung

Lehrmethodik

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 Standards

Erwartete Vorkenntnisse

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

Sonstige Studienbehelfe

course materials

Literatur

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/im

Lehrmethodik

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 Standards

Erwartete Vorkenntnisse

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

Sonstige Studienbehelfe

course materials

Literatur

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/im

Prüfungsinformationen

Beurteilungskriterien/-maßstäbe

final written exam

Beurteilungskriterien/-maßstäbe

final written exam

Beurteilungsschema

Note/Grade Benotungsschema

Position 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)

Gleichwertige Lehrveranstaltungen im Sinne der Prüfungsantrittszählung

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 2013/14
  • 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)