604.300 (18W) International Financial Reporting

Wintersemester 2018/19

Anmeldefrist abgelaufen.

Erster Termin der LV
04.10.2018 08:00 - 09:00 , HS 7
... keine weiteren Termine bekannt

Überblick

Lehrende/r
LV-Titel englisch
International Financial Reporting
LV-Art
Vorlesung
Semesterstunde/n
1.0
ECTS-Anrechungspunkte
3.0
Anmeldungen
38
Organisationseinheit
Unterrichtssprache
Englisch
mögliche Sprache/n der Leistungserbringung
Englisch
LV-Beginn
04.10.2018
Blended Learning
Ja
eLearning
zum Moodle-Kurs
Anmerkungen

!!! 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!!!

Kindly note the regulations for resetting examinations. Details can be found here: https://www.aau.at/en/study/studying-at-aau/during-your-programme/examinations/

Seniorstudium Liberale
Ja

LV-Beschreibung

Intendierte Lernergebnisse

  • The course provides an in-depth insight into the main international accounting and reporting standards.

Lehrmethodik

  • Lecture

Inhalt/e

  • 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

Erwartete Vorkenntnisse keine Anmeldevoraussetzung

!!! A basic knowledge of bookkeeping is a prerequisite !!!


Literatur

  • Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield: Intermediate Accounting: IFRS Edition, latest edition, Wiley.

Link auf weitere Informationen

https://www.aau.at/finanzmanagement/

Prüfungsinformationen

Prüfungsmethode/n

  • Final written exam

Prüfungsinhalt/e

  • Content of lecture

Beurteilungskriterien/-maßstäbe


  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.

Beurteilungsschema

Note/Grade Benotungsschema

Position im Curriculum

  • Masterstudium International Management (SKZ: 908, Version: 16W.1)
    • Fach: International Financial Management (Pflichtfach)
      • International Financial Reporting ( 0.0h VO / 3.0 ECTS)
        • 604.300 International Financial Reporting (1.0h VO / 3.0 ECTS)
  • Masterstudium International Management (SKZ: 908, Version: 16W.1)
    • Fach: International Financial Management (Pflichtfach)
      • International Financial Reporting ( 0.0h VO / 3.0 ECTS)
        • 604.300 International Financial Reporting (1.0h VO / 3.0 ECTS)
  • Masterstudium International Management (SKZ: 908, Version: 11W.2)
    • Fach: International Financial Management (Pflichtfach)
      • 1 International Financial Reporting ( 0.0h VO / 3.0 ECTS)
        • 604.300 International Financial Reporting (1.0h VO / 3.0 ECTS)

Gleichwertige Lehrveranstaltungen im Sinne der Prüfungsantrittszählung

Wintersemester 2019/20
  • 604.300 VO International Financial Reporting (1.0h / 3.0ECTS)
Wintersemester 2017/18
  • 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)