Stud.IP Uni Oldenburg
University of Oldenburg
02.06.2023 17:10:58
wir060 - Financial Accounting (Complete module description)
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Module label Financial Accounting
Modulkürzel wir060
Credit points 6.0 KP
Workload 180 h
Institute directory Department of Business Administration, Economics and Law (Business Administration and Business Education)
Verwendbarkeit des Moduls
  • 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)
Zuständige Personen
Lehrenden, Die im Modul (Prüfungsberechtigt)
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.
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.
Modullevel / module level
Modulart / typ of module je nach Studiengang Pflicht oder Wahlpflicht
Lehr-/Lernform / Teaching/Learning method
Vorkenntnisse / Previous knowledge Buchhaltung und Abschluss
Form of instruction Comment SWS Frequency Workload of compulsory attendance
Lecture 2 28
Tutorial 2 28
Präsenzzeit Modul insgesamt 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