wir841 - Advanced Financial Accounting (Veranstaltungsübersicht)

wir841 - Advanced Financial Accounting (Veranstaltungsübersicht)

Department für WiRe (BWL und Wirtschaftspädagogik) 6 KP
Modulteile Semesterveranstaltungen Sommersemester 2024 Prüfungsleistung
Vorlesung
  • Uneingeschränkter Zugang 2.02.981 - Advanced Financial Accounting Lehrende anzeigen
    • Prof. Dr. Christoph Sextroh

    Donnerstag: 16:00 - 18:00, wöchentlich (ab 18.04.2024)
    Termine am Donnerstag, 11.07.2024 14:00 - 18:00

    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.

Übung
  • Uneingeschränkter Zugang 2.02.982 - Advanced Financial Accounting Lehrende anzeigen
    • Prof. Dr. Christoph Sextroh

    Donnerstag: 14:00 - 16:00, wöchentlich (ab 04.04.2024)

    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.

Hinweise zum Modul
Prüfungszeiten

end of semester

Prüfungsleistung Modul

portfolio or written exam

Kompetenzziele

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.