wir240 - International Accounting and Auditing (Complete module description)

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
  • Sextroh, Christoph (module responsibility)
  • Lehrenden, Die im Modul (authorised to take exams)
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.
Recommended reading
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
Type of course Comment SWS Frequency Workload of compulsory attendance
Lecture 2 28
Exercise or tutorial -- 0
Total module attendance time 28 h
Examination Prüfungszeiten Type of examination
Final exam of module
end of semester
written exam