604.300 (20W) International Financial Reporting

Wintersemester 2020/21

Registration deadline has expired.

First course session
12.10.2020 08:00 - 09:00 Online Off Campus
... no further dates known

Overview

Due to the COVID-19 pandemic, it may be necessary to make changes to courses and examinations at short notice (e.g. cancellation of attendance-based courses and switching to online examinations).

For further information regarding teaching on campus, please visit: https://www.aau.at/en/corona.
Lecturer
Course title german International Financial Reporting
Type Lecture
Course model Attendance-based course
Hours per Week 1.0
ECTS credits 3.0
Registrations 87
Organisational unit
Language of instruction English
possible language(s) of the assessment English
Course begins on 12.10.2020
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/

Time and place

Please note that the currently displayed dates may be subject to change due to COVID-19 measures.
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Course Information

Intended learning outcomes

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

Teaching methodology

  • Lecture

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.

Modified examination information (exceptional COVID-19 provisions)

Due to covid-19 exams will be conducted online.

Examination methodology

  • Final written exam (online via Moodle)

Examination topic(s)

  • Content of lecture

Assessment criteria / Standards of assessment for examinations

For further details pls check the slides of the preliminary meeting.

Grading scheme

Grade / Grade grading scheme

Position in the curriculum

  • Master's degree programme International Management (SKZ: 908, Version: 19W.1)
    • Subject: International Financial Management (Compulsory subject)
      • 5.1 International Financial Reporting ( 0.0h VO / 3.0 ECTS)
        • 604.300 International Financial Reporting (1.0h VO / 3.0 ECTS)
  • Master's degree programme International Management (SKZ: 908, Version: 16W.1)
    • Subject: International Financial Management (Compulsory subject)
      • International Financial Reporting ( 0.0h VO / 3.0 ECTS)
        • 604.300 International Financial Reporting (1.0h VO / 3.0 ECTS)
  • Master's degree programme International Management (SKZ: 908, Version: 16W.1)
    • Subject: International Financial Management (Compulsory subject)
      • International Financial Reporting ( 0.0h VO / 3.0 ECTS)
        • 604.300 International Financial Reporting (1.0h VO / 3.0 ECTS)

Equivalent courses for counting the examination attempts

Wintersemester 2023/24
  • 604.300 VO International Financial Reporting (1.0h / 3.0ECTS)
Wintersemester 2022/23
  • 604.300 VO International Financial Reporting (1.0h / 3.0ECTS)
Wintersemester 2021/22
  • 604.300 VO International Financial Reporting (1.0h / 3.0ECTS)
Wintersemester 2019/20
  • 604.300 VO International Financial Reporting (1.0h / 3.0ECTS)
Wintersemester 2018/19
  • 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)