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	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
Zuständige Personen	Lehrenden, Die im Modul (Prüfungsberechtigt)
Prerequisites	Keine
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.
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	http://www.uni-oldenburg.de/accounting/
Language of instruction	German
Duration (semesters)	1 Semester
Module frequency	jährlich
Module capacity	unlimited

Lehrveranstaltungsform	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