International Financial Reporting WS 20/21

Dozent(en)

Ansprechpartner

Veranstaltungsnummer
042160

Wochentag, Zeit und Ort
First term: Wednesday, 16h15-17h45, and Thursday, 10h15-11h45
also see schedule below

Datum der ersten Veranstaltung
04.11.2020

Veranstaltungssprache
Deutsch

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.