International Financial Reporting WS 2024/25

Dozent(en)

Ansprechpartner

Veranstaltungsnummer
048254

Wochentag, Zeit und Ort
First term: Wednesday, 16h15 - 17h45, H 3, and Thursday, 10h15 - 11h45, J 2

Exceptions:
Thursday, 14.11.2024, 10h15 - 11h45, Aula am Aasee
Tuesday, 26.11.2024, 14h15 - 15h45, J 4

also see schedule below

Datum der ersten Veranstaltung
09.10.2024

Veranstaltungssprache
Englisch


Learnweb

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 2024, 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

09/10/2024

16.15-17.45

H 3

Lecture

10/10/2024

10.15-11.45

J 2

Lecture

16/10/2024

16.15-17.45

H 3

Lecture

17/10/2024

10.15-11.45

J 2

Tutorial

23/10/2024

16.15-17.45

H 3

Lecture

24/10/2024

10.15-11.45

J 2

Lecture

30/10/2024

16.15-17.45

H 3

Guest Lecture

31/10/2024

10.15-11.45

J 2

Tutorial

06/11/2024

16.15-17.45

H 3

Lecture

07/11/2024

10.15-11.45

J 2

Lecture

13/11/2024

16.15-17.45

H 3

Lecture

14/11/2024

10.15-11.45

Aula am Aasee

Tutorial

20/11/2024

16.15-17.45

H 3

Lecture

21/11/2024

10.15-11.45

J 2

Tutorial

26/11/2024

14.15-15.45

J 4

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.