604.300 (14W) International Financial Reporting

Wintersemester 2014/15

Registration deadline has expired.

First course session
02.10.2014 08:00 - 09:00 HS 3 On Campus
... no further dates known

Overview

Lecturer
Course title german International Financial Reporting
Type Lecture
Hours per Week 1.0
ECTS credits 3.0
Registrations 35
Organisational unit
Language of instruction English
Course begins on 14.10.2014
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

lecture

Conditions 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 Standards

Prior knowledge expected

Basic knowledge of financial accounting is required.

Other materials

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

Literature

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/im

Teaching methodology including the use of eLearning tools

lecture

Conditions 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 Standards

Prior knowledge expected

Basic knowledge of financial accounting is required.

Other materials

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

Literature

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/im

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.

Assessment criteria / Standards of assessment for examinations

final written exam

Grading scheme

Grade / Grade grading scheme

Position 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)

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 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)