All lectures and tutorials of this course will take place in classroom.

1. General information

• This course is part of the module Financial Accounting (ACM 02) in the new master's degree program "Business Administration MSc" (PO 2025). Credits for this course are allocated for "Financial Accounting I" (3 ECTS).
• Examination and credits: final written exam (in December 2025, 60 min.); 3 ECTS (PO 2025 and PO 2019/2020/2022).
• Students in the old program "Betriebswirtschaftslehre MSc" (PO 2019/2020/2022) may register for the exam "International Financial Reporting" which covers the same contents as this new course "International Financial Reporting I".

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

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, 2011.
• 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 CIT, formerly ZIV) and the corresponding standard password.
• All remaining class materials are available for download on Learnweb. The password required to enrol in the Learnweb course will be provided during the first lecture on October 15, 2025.