|Module label||Financial Accounting|
|Credit points||6.0 KP|
|Institute directory||Department of Business Administration, Economics and Law (Business Administration and Business Education)|
|Applicability of the module||
Lehrenden, Die im Modul (Authorized examiners)
Hombach, Katharina (Module responsibility)
|Skills to be acquired in this module||
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.
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|
Lectures are held in English; tutorials are held in English or German.
|Modullevel / module level|
|Modulart / typ of module||je nach Studiengang Pflicht oder Wahlpflicht|
|Lehr-/Lernform / Teaching/Learning method|
|Vorkenntnisse / Previous knowledge||Buchhaltung und Abschluss|
|Course type||Comment||SWS||Frequency||Workload of compulsory attendance|
|Total time of attendance for the module||56 h|
|Examination||Time of examination||Type of examination|
|Final exam of module||
At the end of the semester; a midterm exam might be held during the semester.