wir841 - Advanced Financial Accounting (Complete module description)

wir841 - Advanced Financial Accounting (Complete module description)

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Module label Advanced Financial Accounting
Modulkürzel wir841
Credit points 6.0 KP
Workload 180 h
Institute directory Department of Business Administration, Economics and Law (Economics)
Verwendbarkeit des Moduls
  • Master of Education Programme (Vocational and Business Education) Economics and Business Administration (Master of Education) > Mastermodule
  • Master's programme Business Administration: Management and Law (Master) > Schwerpunktmodule AFT - BWL
  • Master's programme Business Administration: Management and Law (Master) > Schwerpunktmodule RdW - BWL
Zuständige Personen
  • Sextroh, Christoph (module responsibility)
  • Lehrenden, Die im Modul (Prüfungsberechtigt)
Prerequisites
Skills to be acquired in this module
Students have to understand the theoretical orientation and the institutional structure of financial accounting and standard setting. Many important standards, such as fair value accounting, financial instruments, reserve recognition accounting, management discussion and analysis, employee stock options, impairment tests, hedge accounting, derecognition, consolidation, and comprehensive income, will be analyzed and critically evaluated from students.
This course aims to provide students with an in-depth understanding of the underlying accounting concepts and accounting standards governing the preparation of financial statements under International Financial Reporting Standards (IFRS) for external users. Furthermore it develop students' conceptual skills and professional competence in financial accounting in compliance with the regulatory and financial framework under IFRS.
Module contents
Accounting Under Ideal Conditions
The Decision Usefulness Approach to Financial Reporting
Efficient Securities Markets
The Value Relevance of Accounting Information
The Measurement Approach to Decision Usefulness
Measurement Applications
The Efficient Contracting Approach to Decision Usefulness
An Analysis of Conflict
Executive Compensation
Earnings Management
Standard Setting: Economic Issues
Standard Setting: Political Issues
Literaturempfehlungen
Financial Accounting Theory, 7th Edition by William R. Scott
Links
www.fk2.uni-oldenburg.de/InstBWL/Rewe/
Languages of instruction German, English
Duration (semesters) 1 Semester
Module frequency jährlich
Module capacity unlimited
Type of module je nach Studiengang Pflicht oder Wahlpflicht
Form of instruction Comment SWS Frequency Workload of compulsory attendance
Lecture 2 28
Exercises 2 28
Präsenzzeit Modul insgesamt 56 h
Examination Prüfungszeiten Type of examination
Final exam of module
end of semester
portfolio or written exam