604.300 (23W) International Financial Reporting
Überblick
- Lehrende/r
- LV-Titel englisch International Financial Reporting
- LV-Art Vorlesung
- LV-Modell Blended-Learning-Lehrveranstaltung
- Online-Anteil 20%
- Semesterstunde/n 1.0
- ECTS-Anrechnungspunkte 3.0
- Anmeldungen 62
- Organisationseinheit
- Unterrichtssprache Englisch
- mögliche Sprache/n der Leistungserbringung Englisch
- LV-Beginn 03.10.2023
- 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 resitting examinations. Details can be found here: https://www.aau.at/en/study/studying-at-aau/during-your-programme/examinations/
Zeit und Ort
Liste der Termine wird geladen...
LV-Beschreibung
Intendierte Lernergebnisse
- The course provides an in-depth insight into the main international accounting and reporting standards.
Lehrmethodik inkl. Einsatz von eLearning-Tools
- Lecture
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 (via Moodle)
Prüfungsinhalt/e
- Content of lecture
Beurteilungskriterien/-maßstäbe
For further details pls check the slides of the preliminary meeting.
Beurteilungsschema
Note BenotungsschemaPosition im Curriculum
- Masterstudium International Management
(SKZ: 908, Version: 19W.1)
-
Fach: International Financial Management
(Pflichtfach)
-
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)
-
Fach: International Financial Management
(Pflichtfach)
- Masterstudium International Management
(SKZ: 908, Version: 16W.1)
-
Fach: International Financial Management
(Pflichtfach)
-
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)
-
Fach: International Financial Management
(Pflichtfach)
- Masterstudium International Management
(SKZ: 908, Version: 16W.1)
-
Fach: International Financial Management
(Pflichtfach)
-
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)
-
Fach: International Financial Management
(Pflichtfach)
Gleichwertige Lehrveranstaltungen im Sinne der Prüfungsantrittszählung
-
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 2020/21
- 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)