wir060 - Financial Accounting (Complete module description)

Module label	Financial Accounting
Module code	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	Sextroh, Christoph (module responsibility) Lehrenden, Die im Modul (authorised to take exams)
Prerequisites	none
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.
Links	http://www.uni-oldenburg.de/accounting/
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 course	SWS	Frequency	Workload of compulsory attendance
Lecture	2		28
Exercise or tutorial	2	--	28
Total module attendance time			56 h

Examination	Prüfungszeiten	Type of examination
Final exam of module	At the end of the semester; a midterm exam might be held during the semester.	written exam