604.300 (17W) International Financial Reporting
Overview
- Lecturer
- Course title german International Financial Reporting
- Type Lecture
- Hours per Week 1.0
- ECTS credits 3.0
- Registrations 39
- Organisational unit
- Language of instruction English
- possible language(s) of the assessment English
- Course begins on 05.10.2017
- eLearning Go to Moodle course
-
Remarks (english)
!!! 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!!!
- Seniorstudium Liberale Yes
Time and place
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Course Information
Intended learning outcomes
- The course provides an in-depth insight into the main international accounting and reporting standards.
Teaching methodology including the use of eLearning tools
- Lecture
Course content
- 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/IFRS
Prior knowledge expected
!!! A basic knowledge of bookkeeping is a prerequisite !!!
Literature
- Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield: Intermediate Accounting: IFRS Edition, latest edition, Wiley.
Link to further information
www.aau.at/ifm
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.
Examination methodology
- Final written exam
Examination topic(s)
- Content of lecture
Assessment criteria / Standards of assessment for examinations
Performance record (L) | |
Points | Grade |
45 – 40.5 | 1 |
40 – 35.5 | 2 |
35 – 29.5 | 3 |
29 – 22.5 | 4 |
22 – 0 | 5 |
For further details pls check slides of preliminary meeting.
Grading scheme
Grade / Grade grading schemePosition in the curriculum
- Master's degree programme International Management
(SKZ: 908, Version: 16W.1)
-
Subject: International Financial Management
(Compulsory subject)
-
International Financial Reporting (
0.0h VO / 3.0 ECTS)
- 604.300 International Financial Reporting (1.0h VO / 3.0 ECTS)
-
International Financial Reporting (
0.0h VO / 3.0 ECTS)
-
Subject: International Financial Management
(Compulsory subject)
- Master's degree programme International Management
(SKZ: 908, Version: 16W.1)
-
Subject: International Financial Management
(Compulsory subject)
-
International Financial Reporting (
0.0h VO / 3.0 ECTS)
- 604.300 International Financial Reporting (1.0h VO / 3.0 ECTS)
-
International Financial Reporting (
0.0h VO / 3.0 ECTS)
-
Subject: International Financial Management
(Compulsory subject)
- Master's degree programme International Management
(SKZ: 908, Version: 11W.2)
-
Subject: International Financial Management
(Compulsory subject)
-
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)
-
Subject: International Financial Management
(Compulsory subject)
Equivalent courses for counting the examination attempts
-
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 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)
-
Wintersemester 2012/13
- 604.300 VO International Financial Reporting (1.0h / 3.0ECTS)