Currently, all lectures and tutorials of this course will take place in classroom. Due to the ongoing restrictions resulting from the Corona-Pandemic, however, there might be changes until the beginning or during the semester. Therefore, please check your e-mails and news of the faculty regularly.

1. General information

• This Course is part of the module Financial Accounting (ACM02).
• Examination and credits: final written exam (in December 2022, 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

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.