International Financial Reporting WS 2023/24
also see schedule below
All lectures and tutorials of this course will take place in classroom.
1. General information
- This Course is part of the module Financial Accounting (ACM02).
- Examination and credits: final written exam (in December 2023, 60 min.); 3 CP (PO 2019).
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 |
|
11/10/2023 |
16.15-17.45 |
H 3 |
Lecture |
|
12/10/2023 |
10.15-11.45 |
J 2 |
Lecture |
|
18/10/2023 |
16.15-17.45 |
H 3 |
Lecture |
|
19/10/2023 |
10.15-11.45 |
J 2 |
Lecture |
|
25/10/2023 |
16.15-17.45 |
H 3 |
Lecture |
|
26/10/2023 |
10.15-11.45 |
J 2 |
Tutorial |
|
02/11/2023 |
10.15-11.45 |
J 2 |
Lecture |
|
08/11/2023 |
16.15-17.45 |
H 3 |
Lecture |
|
09/11/2023 |
10.15-11.45 |
KTh I |
Lecture |
|
15/11/2023 |
16.15-17.45 |
H 3 |
Tutorial |
|
16/11/2023 |
10.15-11.45 |
J 2 |
Guest Lecture |
|
22/11/2023 |
16.15-17.45 |
H 3 |
Lecture |
|
23/11/2023 |
10.15-11.45 |
J 2 |
Tutorial |
|
28/11/2023 |
14.15-15.45 |
J 4 |
Tutorial |
|
30/11/2023 |
10.15-11.45 |
J 2 |
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