wir833 - Corporate Financial Statements
Module label | Corporate Financial Statements |
Modulkürzel | wir833 |
Credit points | 6.0 KP |
Workload | 180 h |
Institute directory | Department of Business Administration, Economics and Law (Economics) |
Verwendbarkeit des Moduls |
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Zuständige Personen |
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Prerequisites | |
Skills to be acquired in this module | The aim of the course is to provide students with consolidated financial statements according to international accounting standards (IFRS and US-GAAP). |
Module contents |
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Literaturempfehlungen | Küting, K./Weber, C.-P.: Der Konzernabschluss, latest version. Pellens, B. et al.: Internationale Rechnungslegung, latest version. Mackenzie, B. et al.: Wiley Interpretation and Application of International Financial Reporting Standards, latest version. Alfredson, K. et al.: Applying International Financial Reporting Standards, latest version. Epstein, B. J./Nach, R./Bragg, S. M.: Wiley Interpretation and Application of Generally Accepted Accounting Principles, latest version. Revsine, Laurence et al., Financial Reporting and Analysis, latest version. |
Links | www.fk2.uni-oldenburg.de/InstBWL/Rewe/ |
Languages of instruction | German, English |
Duration (semesters) | 1 Semester |
Module frequency | jährlich |
Module capacity | unlimited |
Lehrveranstaltungsform | Comment | SWS | Frequency | Workload of compulsory attendance |
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Lecture | 2 | 28 | ||
Exercises | 2 | 28 | ||
Präsenzzeit Modul insgesamt | 56 h |
Examination | Prüfungszeiten | Type of examination |
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Final exam of module | differ according to type of examination |
term paper or seminar paper and presentation or written exam or oral exam or portfolio or project paper |