604.310 (18W) Cases in International Financial Reporting

Wintersemester 2018/19

Registration deadline has expired.

First course session
04.10.2018 08:00 - 09:00 HS 7 On Campus
... no further dates known

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 04.10.2018
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 !!!

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 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

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

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 scheme

Position 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)
  • 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)
  • 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)

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 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)