International Financial Reporting WS2016/17

Dozent(en)

Ansprechpartner

Veranstaltungsnummer
046202

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

also see schedule below

Date of first class: 19 October 2016 (J 490)

Veranstaltungssprache
Englisch

1. General information

  • This Course is part of the module Financial Accounting (ACM02).
  • Examination and credits: final written exam (in December 2016, 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

19/10/2016

16.15-17.45

J 490

Lecture

20/10/2016

10.15-11.45

J 2

Lecture

26/10/2016

16.15-17.45

H 3

Lecture

27/10/2016

10.15-11.45

J 2

Lecture

02/11/2016

16.15-17.45

H 3

Lecture

03/11/2016

10.15-11.45

J 2

Lecture

09/11/2016

16.15-17.45

H 3

Lecture

10/11/2016

10.15-11.45

J 2

Guest lecture

16/11/2016

16.15-17.45

H 3

Tutorial

17/11/2016

10.15-11.45

J 2

Lecture

23/11/2016

16.15-17.45

H 3

Tutorial

24/11/2016

10.15-11.45

J 2

Lecture

30/12/2016

16.15-17.45

H 3

Lecture

01/12/2016

10.15-11.45

J 2

Tutorial

08/12/2016

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, 9. Aufl., Stuttgart 2014.

 

5. Downloads

  • Class materials for the first lecture can be accessed here via your user identification allocated by ZIV and the corresponding standard password.
  • Class materials will be available for download on Learnweb.