Stud.IP Uni Oldenburg
University of Oldenburg
28.02.2024 07:38:23
wir060 - Financial Accounting (Complete module description)
Original version English PDF download
Module label Financial Accounting
Module abbreviation wir060
Credit points 6.0 KP
Workload 180 h
Institute directory Department of Business Administration, Economics and Law (Business Administration and Business Education)
Applicability of the module
  • Bachelor's Programme Business Administration and Law (Bachelor) > Aufbaubereich Wirtschaftswissenschaften
  • Bachelor's Programme Business Informatics (Bachelor) > Akzentsetzungsbereich Wirtschaftswissenschaften
  • Bachelor's Programme Economics and Business Administration (Bachelor) > Aufbaumodule
  • Bachelor's Programme Mathematics (Bachelor) > Nebenfachmodule
  • Bachelor's Programme Sustainability Economics (Bachelor) > Wahlpflichtbereich
  • Dual-Subject Bachelor's Programme Economics and Business Administration (Bachelor) > Aufbaumodule
  • Master's Programme Business Informatics (Master) > Module der Wirtschafts- und Rechtswissenschaften (Master)
Responsible persons
  • Lehrenden, Die im Modul (authorised to take exams)
Skills to be acquired in this module
The students
  • obtain knowledge on IFRS accounting in general and specific topics such as financial instruments, intangible assets and provisions;
  • understand the framework of IFRS;
  • understand the international focus and necessity of IFRS;
  • obtain knowledge on IFRS from both a legal and economic perspective.
Module contents
This module is based on accounting and annual financial statement, while focusing exclusively on the international financial reporting standards (IFRS). In terms of content, the course covers subjects such as the most important concepts, tangible and intangible assets as well as liability items on the basis of the fundamental standards and case studies.
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.
Language of instruction English
Duration (semesters) 1 Semester
Module frequency jährlich
Module capacity unlimited
Reference text
Lectures are held in English; tutorials are held in English or German.
Type of module je nach Studiengang Pflicht oder Wahlpflicht
Teaching/Learning method Vorlesung u. Übung/Tutorium
Previous knowledge Buchhaltung und Abschluss
Type of course Comment SWS Frequency Workload of compulsory attendance
Lecture 2 28
Exercise or tutorial 2 -- 28
Total module attendance time 56 h
Examination Examination times Type of examination
Final exam of module
At the end of the semester; a midterm exam might be held during the semester.
written exam