International Financial Reporting WS 20/21
also see schedule below
The start of the winter semester is postponed to November 2, 2020. Due to the ongoing restrictions resulting from the Corona-Pandemic, all lectures and tutorials of this course will be held digitally via Zoom. The login data and further information are provided in the respective Learnweb course. Subscriptions to the Learnweb course are possible with your ZIV identification until November 9, 2020.
1. General information
- This Course is part of the module Financial Accounting (ACM02).
- Examination and credits: final written exam (in December 2020, 60 min.); 3 CP (PO 2010).
2. Learning Objectives, Contents and Methodology
International Financial Reporting Standards (IFRS) are the common accounting standard for listed companies in the EU since 2005. In this course, participants shall gain an in-depth understanding of IFRS, the differences between IFRS and national accounting systems such as HGB, and current trends in international accounting. The course is delivered as a lecture with integrated case studies. Internet-based tutorials through the e-learning platform Learnweb accompany this lecture.
3. Schedule
Date |
Time |
Venue |
Topic |
04/11/2020 |
16.15-17.45 |
Zoom |
Lecture |
05/11/2020 |
10.15-11.45 |
Zoom |
Lecture |
11/11/2020 |
16.15-17.45 |
Zoom |
Lecture |
12/11/2020 |
10.15-11.45 |
Zoom |
Tutorial |
18/11/2020 |
16.15-17.45 |
Zoom |
Lecture |
19/11/2020 |
10.15-11.45 |
Zoom |
Guest Lecture |
25/11/2020 |
16.15-17.45 |
Zoom |
Lecture |
26/11/2020 |
10.15-11.45 |
Zoom |
Lecture |
02/12/2020 |
16.15-17.45 |
Zoom |
Lecture |
03/12/2020 |
10.15-11.45 |
Zoom |
Lecture |
09/12/2020 |
16.15-17.45 |
Zoom |
Tutorial |
10/12/2020 |
10.15-11.45 |
Zoom |
Tutorial |
11/12/2020 |
14.15-15.45 |
Zoom |
Revision Course |
4. Literature
- Cotter, D.: Advanced Financial Reporting – A Complete Guide to IFRS, Prentice Hall, 2012.
- Kothari, J./Barone, E.: Advanced Financial Accounting – An International Approach, Prentice Hall, 2010.
- Pellens, B. et al.: Internationale Rechnungslegung, 10. Aufl., Stuttgart 2017.
5. Download
- All class materials are available for download on Learnweb.