604.300 (13W) International Financial Reporting

Wintersemester 2013/14

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Erster Termin der LV
03.10.2013 08:00 - 09:00 HS7 Off Campus
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Überblick

Lehrende/r
LV-Titel englisch International Financial Reporting
LV-Art Vorlesung
Semesterstunde/n 1.0
ECTS-Anrechnungspunkte 3.0
Anmeldungen 48
Organisationseinheit
Unterrichtssprache Englisch
LV-Beginn 03.10.2013
Anmerkungen www.aau.at/im operated by www.aau.at/ifm

Zeit und Ort

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LV-Beschreibung

Lehrmethodik inkl. Einsatz von eLearning-Tools

lecture

Aufnahmebedingungen

!!! 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!!!

Inhalt/e

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

Themen

  • 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/FRS

Lehrziel

providing an overview of international accounting, primarily on basis of the International Accounting Standards

Erwartete Vorkenntnisse

Basic knowledge of financial accounting is required.

Sonstige Studienbehelfe

course materials (power point slides, cases), legal text

Literatur

Relevant literature will be announced in the first lesson. Students are NOT encouraged to refer to older versions of textbooks considering IFRS have gone through tremendous modifications in recent years!

Link auf weitere Informationen

www.aau.at/im

Lehrmethodik inkl. Einsatz von eLearning-Tools

lecture

Aufnahmebedingungen

!!! 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!!!

Inhalt/e

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

Themen

  • 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/FRS

Lehrziel

providing an overview of international accounting, primarily on basis of the International Accounting Standards

Erwartete Vorkenntnisse

Basic knowledge of financial accounting is required.

Sonstige Studienbehelfe

course materials (power point slides, cases), legal text

Literatur

Relevant literature will be announced in the first lesson. Students are not encouraged to refer to textbooks published before 2011 considering IFRS have gone through modifications in recent years!

Link auf weitere Informationen

www.aau.at/im

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.

Beurteilungskriterien/-maßstäbe

final written exam

Beurteilungsschema

Note Benotungsschema

Position im Curriculum

  • Masterstudium International Management (SKZ: 908, Version: 11W.2)
    • Fach: International Financial Management (Pflichtfach)
      • 1 International Financial Reporting ( 0.0h VO / 3.0 ECTS)
        • 604.300 International Financial Reporting (1.0h VO / 3.0 ECTS)

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 2012/13
  • 604.300 VO International Financial Reporting (1.0h / 3.0ECTS)