604.300 (13W) International Financial Reporting
Overview
- Lecturer
- Course title german International Financial Reporting
- Type Lecture
- Hours per Week 1.0
- ECTS credits 3.0
- Registrations 48
- Organisational unit
- Language of instruction English
- Course begins on 03.10.2013
- Remarks (english) www.aau.at/im operated by www.aau.at/ifm
Time and place
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Course Information
Teaching methodology including the use of eLearning tools
lectureConditions of admission
!!! 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!!!Course content
The course provides an in-depth insight into the main international accounting and reporting standards.Topics
- 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
Teaching objective
providing an overview of international accounting, primarily on basis of the International Accounting StandardsPrior knowledge expected
Basic knowledge of financial accounting is required.Other materials
course materials (power point slides, cases), legal textLiterature
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 to further information
www.aau.at/imTeaching methodology including the use of eLearning tools
lectureConditions of admission
!!! 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!!!Course content
The course provides an in-depth insight into the main international accounting and reporting standards.Topics
- 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
Teaching objective
providing an overview of international accounting, primarily on basis of the International Accounting StandardsPrior knowledge expected
Basic knowledge of financial accounting is required.Other materials
course materials (power point slides, cases), legal textLiterature
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 to further information
www.aau.at/imExamination 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.
Assessment criteria / Standards of assessment for examinations
final written examGrading scheme
Grade / Grade grading schemePosition in the curriculum
- Master's degree programme International Management
(SKZ: 908, Version: 11W.2)
-
Subject: International Financial Management
(Compulsory subject)
-
1 International Financial Reporting (
0.0h VO / 3.0 ECTS)
- 604.300 International Financial Reporting (1.0h VO / 3.0 ECTS)
-
1 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 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)