604.310 (17W) 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 4.0
- Registrations 18 (40 max.)
- 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 content of the associated lecture is demonstrated on the basis of examples.
Teaching methodology including the use of eLearning tools
- Case studies
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
- Case studies, presentations
Examination topic(s)
- Content of the course
Assessment criteria / Standards of assessment for examinations
- Final written exam
- For further details pls check slides of preliminary meeting.
Performance record (C)
Points
Grade
100 – 88.5
1
88 – 75.5
2
75 – 62.5
3
62 – 49.5
4
49 – 0
5
50 % pass mode in total
Grading scheme
Grade / Grade grading schemePosition in the curriculum
- Master's degree programme International Management
(SKZ: 908, Version: 16W.1)
-
Subject: Electives I: Specialization in International Management
(Compulsory elective)
-
Cases in International Financial Reporting (
0.0h KS / 4.0 ECTS)
- 604.310 Cases in International Financial Reporting (2.0h KS / 4.0 ECTS)
-
Cases in International Financial Reporting (
0.0h KS / 4.0 ECTS)
-
Subject: Electives I: Specialization in International Management
(Compulsory elective)
- Master's degree programme International Management
(SKZ: 908, Version: 16W.1)
-
Subject: Electives I: Specialisation in International Management
(Compulsory elective)
-
Cases in International Financial Reporting (
0.0h KS / 4.0 ECTS)
- 604.310 Cases in International Financial Reporting (2.0h KS / 4.0 ECTS)
-
Cases in International Financial Reporting (
0.0h KS / 4.0 ECTS)
-
Subject: Electives I: Specialisation in International Management
(Compulsory elective)
- 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 KS / 4.0 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 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)
-
Wintersemester 2012/13
- 604.310 KU Cases in International Financial Reporting (2.0h / 3.0ECTS)