604.300 (20W) International Financial Reporting
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.
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 schemePosition 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)
-
5.1 International Financial Reporting (
0.0h VO / 3.0 ECTS)
-
Subject: International Financial Management
(Compulsory subject)
- 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)
-
International Financial Reporting (
0.0h VO / 3.0 ECTS)
-
Subject: International Financial Management
(Compulsory subject)
- 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)
-
International Financial Reporting (
0.0h VO / 3.0 ECTS)
-
Subject: International Financial Management
(Compulsory subject)
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)