Financial Accounting (IFRS)
- Fakultät
Wirtschafts- und Sozialwissenschaften
- Version
Version 13.0 vom 20.03.2019
- Modulkennung
22M0946
- Modulname (englisch)
Financial Accounting (IFRS)
- Studiengänge mit diesem Modul
Controlling und Finanzen (M.A.)
- Niveaustufe
5
- Kurzbeschreibung
Int'l Acc introduces to Accounting based in international Accounting Standards IFRSs.
- Lehrinhalte
Legal aspects, preparation of financial statements, representation of F/S, initial and subsequent valuation of non-current assets, group accounting, inventory valuation, statement of changes in equity, statements of cash flows, equity recognition, recognition of liabilities and discounting thereof
- Lernergebnisse / Kompetenzziele
Wissensverbreiterung
... are familar with Accounting and can prepare financial statement on case study level. They further can read and analyse financial statements of real companies that prepare financial statements along IFRSs.
Wissensvertiefung
Accounting knowledge is increased in terms of different GAAPs, in general from German GAAPs HGB to international Accounting based on IFRSs. Students know the differences between HGB and IFRS. They are able to understand and discuss detailed aspects of IFRSs, such as revaluations, discounting of liabilities, revenue recognition
Können - instrumentale Kompetenz
... can apply IFRSs standards. They know the main standards and can find regulations for particular problems in Accounting. They can apply the important methods in Accounting as ruled by IFRSs
Können - kommunikative Kompetenz
... can describe and discuss IFRSs standards and German HGB. They can argue for/against particular GAAPs. They can discuss with experts and know the most important technical terms in Accounting (in English)
Können - systemische Kompetenz
... know the standards and have knowledge of where to find regulations (standards) applicable. Students know how to retrieve information for the preparation of financial statements from Bookkeeping and can understand Accounting software solutions.
- Lehr-/Lernmethoden
class and case-study related exercises
- Empfohlene Vorkenntnisse
Application of IFRS, Interpretation of financial statements based on IFRS
- Modulpromotor
Berkau, Carsten
- Lehrende
Berkau, Carsten
- Leistungspunkte
5
- Lehr-/Lernkonzept
Workload Dozentengebunden Std. Workload Lehrtyp 38 Vorlesungen Workload Dozentenungebunden Std. Workload Lehrtyp 97 Prüfungsvorbereitung 15 Hausarbeiten
- Literatur
Berkau, C.: Bilanzen/Financial AccountingBerkau, C.; Berkau, K.S.: Basics of Accounting, Part 1
- Prüfungsleistung
- Klausur 2-stündig
- Projektbericht, schriftlich
- Dauer
1 Semester
- Angebotsfrequenz
Nur Wintersemester
- Lehrsprache
Englisch