International Financial Reporting WS 2021/22

Dozent(en)

Ansprechpartner

Veranstaltungsnummer
048146

Wochentag, Zeit und Ort
First term: Wednesday, 16h15-17h45, H3, and Thursday, 10h15-11h45, J2
also see schedule below

Datum der ersten Veranstaltung
13.10.2021

Veranstaltungssprache
Englisch

Currently, all lectures and tutorials of this course will take place in classroom. Due to the ongoing restrictions resulting from the Corona-Pandemic, however, there might be changes until the beginning or during the semester. Therefore, please check your e-mails and news of the faculty regularly.

1. General information

  • This Course is part of the module Financial Accounting (ACM02).
  • Examination and credits: final written exam (in December 2021, 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

13/10/2021

16.15-17.45

H 3

Lecture

14/10/2021

10.15-11.45

J 2

Lecture

20/10/2021

16.15-17.45

H 3

Lecture

21/10/2021

10.15-11.45

J 2

Tutorial

27/10/2021

16.15-17.45

H 3

Lecture

28/10/2021

10.15-11.45

J 2

Lecture

03/11/2021

16.15-17.45

H 3

Lecture

04/11/2021

10.15-11.45

J 2

Tutorial

10/11/2021

16.15-17.45

H 3

Lecture

11/11/2021

10.15-11.45

J 2

Guest Lecture

17/11/2021

16.15-17.45

H 3

Guest Lecture

18/11/2021

10.15-11.45

J 2

Tutorial

24/11/2021

16.15-17.45

H 3

Lecture

25/11/2021

10.15-11.45

J 2

Tutorial

01/12/2021

16.15-17.45

H 3

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, 11. Aufl., Stuttgart 2021.

 

5. Downloads

  • Class materials for the first lecture can be accessed here via your user identification allocated by ZIV and the corresponding standard password.
  • All other class materials are available for download on Learnweb. The password for the learnweb course will be announced in the first lecture.