604.310 (18W) Cases in International Financial Reporting

Wintersemester 2018/19

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Erster Termin der LV
04.10.2018 08:00 - 09:00 HS 7 On Campus
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Überblick

Lehrende/r
LV-Titel englisch Cases in International Financial Reporting
LV-Art Kurs (prüfungsimmanente LV )
Semesterstunde/n 2.0
ECTS-Anrechnungspunkte 4.0
Anmeldungen 18 (40 max.)
Organisationseinheit
Unterrichtssprache Englisch
mögliche Sprache/n der Leistungserbringung Englisch
LV-Beginn 04.10.2018
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

Zeit und Ort

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LV-Beschreibung

Intendierte Lernergebnisse

  • The content of the associated lecture is demonstrated on the basis of examples.

Lehrmethodik inkl. Einsatz von eLearning-Tools

  • Case studies

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

!!! 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

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.

Prüfungsmethode/n

  • Final written exam
  • Case studies, presentations

Prüfungsinhalt/e

  • Content of the course

Beurteilungskriterien/-maßstäbe

  • 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
      


Beurteilungsschema

Note Benotungsschema

Position im Curriculum

  • Masterstudium International Management (SKZ: 908, Version: 16W.1)
    • Fach: Electives I: Specialization in International Management (Wahlfach)
      • Cases in International Financial Reporting ( 0.0h KS / 4.0 ECTS)
        • 604.310 Cases in International Financial Reporting (2.0h KS / 4.0 ECTS)
  • Masterstudium International Management (SKZ: 908, Version: 16W.1)
    • Fach: Electives I: Specialisation in International Management (Wahlfach)
      • Cases in International Financial Reporting ( 0.0h KS / 4.0 ECTS)
        • 604.310 Cases in International Financial Reporting (2.0h KS / 4.0 ECTS)
  • 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 KS / 4.0 ECTS)

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 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 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)