Stud.IP Uni Oldenburg
University of Oldenburg
17.08.2022 15:51:23
wir240 - International Accounting and Auditing (Complete module description)
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Module label International Accounting and Auditing
Module code wir240
Credit points 6.0 KP
Workload 180 h
Institute directory Department of Business Administration, Economics and Law (Economics)
Applicability of the module
  • Bachelor's Programme Business Administration and Law (Bachelor) > Aufbaubereich Wirtschaftswissenschaften
  • Bachelor's Programme Economics and Business Administration (Bachelor) > Studienrichtung Betriebswirtschaftslehre
  • Bachelor's Programme Sustainability Economics (Bachelor) > Wahlpflichtbereich
  • Master of Education Programme (Vocational and Business Education) Economics and Business Administration (Master of Education) > Mastermodule
Responsible persons
Lehrenden, Die im Modul (Authorized examiners)
Hombach, Katharina (Module responsibility)
Skills to be acquired in this module
The students
  • obtain knowledge on advanced topics in IFRS such as hedge accounting, revenue recognition, provisions and financial instruments;
  • understand the role, tasks and legal basis of auditing within the economic environment;
  • understand the concept of the risk-based audit approach.
Module contents
This module aims at providing an in-depth view on complex issues of IFRS accounting, e.g., hedge accounting and accounting of financial instruments. The students will obtain employability in the audit profession by learning the legal basis and concept of the audit profession. Solving case studies will contribute to achieving the learning objectives.
Reader's advisory
Picker et al. (2012): Applying International Financial Reporting Standards, 3rd edition.
Palepu et al. (2016): Business Analysis and Valuation – IFRS Edition, 4th edition.
International Financial Reporting Standards (IFRS)
Lecture notes with additional references will be provided via the e-learning platform Stud.IP.
Language of instruction German
Duration (semesters) 1 Semester
Module frequency jährlich
Module capacity unlimited
Modullevel / module level
Modulart / typ of module je nach Studiengang Pflicht oder Wahlpflicht
Lehr-/Lernform / Teaching/Learning method
Vorkenntnisse / Previous knowledge Buchhaltung und Abschluss
Financial Accounting
Course type Comment SWS Frequency Workload of compulsory attendance
2 28
2 28
Total time of attendance for the module 56 h
Examination Time of examination Type of examination
Final exam of module
end of semester
written exam