International Financial Reporting WS2018/19
addition dates: Tuesday, 10h15-11h45, J 2 (27 November 2018 and 04 December 2018);
also see schedule below
Date of first class: 10 October 2018 (H 3)
1. General information
- This Course is part of the module Financial Accounting (ACM02).
- Examination and credits: final written exam (in December 2018, 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 |
|
10/10/2018 |
16.15-17.45 |
H 3 |
Lecture |
|
11/10/2018 |
10.15-11.45 |
J 2 |
Tutorial |
|
17/10/2018 |
16.15-17.45 |
H 3 |
Lecture |
|
18/10/2018 |
10.15-11.45 |
J 2 |
Lecture |
|
24/10/2018 |
16.15-17.45 |
H 3 |
Lecture |
|
25/10/2018 |
10.15-11.45 |
J 2 |
Lecture |
|
31/10/2018 |
16.15-17.45 |
H 3 |
Tutorial |
|
07/11/2018 |
16.15-17.45 |
H 3 |
Lecture |
|
08/11/2018 |
10.15-11.45 |
J 2 |
Lecture |
|
14/11/2018 |
16.15-17.45 |
H 3 |
Lecture |
|
15/11/2018 |
10.15-11.45 |
J 2 |
Tutorial |
|
21/11/2018 |
16.15-17.45 |
H 3 |
Lecture |
|
22/11/2018 |
10.15-11.45 |
J 2 |
Lecture |
|
27/11/2018 |
10.15-11.45 |
J 2 |
Tutorial |
|
04/12/2018 |
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, 10. Aufl., Stuttgart 2017.
5. Downloads
- Before attending the first class, please watch the the following video lectures. Part 1 Part 2
You may need decompression software to open the audio session. Examples are 7-Zip for Windows (http://www.7-zip.de/) or The Unarchiver for Mac (https://itunes.apple.com/de/app/the-unarchiver/id425424353?mt=12). - 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