wir240 - International Accounting and Auditing (Complete module description)
Module label | International Accounting and Auditing |
Modulkürzel | wir240 |
Credit points | 6.0 KP |
Workload | 180 h |
Institute directory | Department of Business Administration, Economics and Law (Economics) |
Verwendbarkeit des Moduls |
|
Zuständige Personen |
|
Prerequisites | Keine |
Skills to be acquired in this module | The students
|
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. |
Literaturempfehlungen | 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. |
Links | |
Language of instruction | German |
Duration (semesters) | 1 Semester |
Module frequency | jährlich |
Module capacity | unlimited |
Lehrveranstaltungsform | Comment | SWS | Frequency | Workload of compulsory attendance |
---|---|---|---|---|
Lecture | 2 | 28 | ||
Exercise or tutorial | -- | 0 | ||
Präsenzzeit Modul insgesamt | 28 h |
Examination | Prüfungszeiten | Type of examination |
---|---|---|
Final exam of module | end of semester |
written exam |