wir060 - Financial Accounting (Course overview)

wir060 - Financial Accounting (Course overview)

Department of Business Administration, Economics and Law (Business Administration and Business Education) 6 KP
Module components Semester courses Summer semester 2025 Examination
Lecture
  • Unlimited access 2.02.151 - Financial Accounting Show lecturers
    • Prof. Dr. Christoph Sextroh

    Friday: 08:00 - 10:00, weekly (from 11/04/25)
    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.
Exercise or tutorial
  • Unlimited access 2.02.152 - Financial Accounting Show lecturers
    • Prof. Dr. Christoph Sextroh
    • Melvin Tammen

    Monday: 10:00 - 12:00, weekly (from 07/04/25), Location: A10 1-121 (Hörsaal F)
    Monday: 16:00 - 18:00, weekly (from 07/04/25), Location: A05 0-056
    Tuesday: 12:00 - 14:00, weekly (from 08/04/25), Location: A05 0-056
    Tuesday: 18:00 - 20:00, weekly (from 08/04/25), Location: (Tutorium 1, online)
    Wednesday: 14:00 - 16:00, weekly (from 09/04/25), Location: A05 0-056
    Wednesday: 18:00 - 20:00, weekly (from 09/04/25), Location: (online)
    Thursday: 08:00 - 10:00, weekly (from 10/04/25), Übung, Location: A14 1-101 (Hörsaal 1)
    Thursday: 12:00 - 14:00, weekly (from 10/04/25), Location: A01 0-004
    Friday: 12:00 - 14:00, weekly (from 11/04/25), Location: A05 0-056
    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.
Notes on the module
Prerequisites
none
Reference text
Lectures are held in English; tutorials are held in English or German.
Prüfungszeiten
At the end of the semester; a midterm exam might be held during the semester.
Module examination
written exam
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.