Stud.IP Uni Oldenburg
University of Oldenburg
06.12.2019 19:33:40
wir833 - Corporate Financial Statements
Original version English Download as PDF
Module label Corporate Financial Statements
Module code wir833
Credit points 6.0 KP
Workload 180 h
Faculty/Institute Department of Business Administration, Economics and Law (Economics)
Used in course of study
  • Master of Education Programme (Vocational and Business Education) Economics and Business Administration (Master of Education) >
  • Master's Programme Business Administration, Economics and Law (Master) >
Contact person
Module responsibility
Authorized examiners
Entry requirements
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
  • the need for consolidation
  • scope of consolidation
  • consolidation of financial statements
  • elimination of intercompany profits
  • equity method
  • presentation of financial position, performance and cash flow of a group
  • paper discussion on current and special issues
Reader's advisory
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.
Languages of instruction German, English
Duration (semesters) 1 Semester
Module frequency jährlich
Module capacity unlimited
Modullevel ---
Modulart je nach Studiengang Pflicht oder Wahlpflicht
Lern-/Lehrform / Type of program
Vorkenntnisse / Previous knowledge
Course type Comment SWS Frequency Workload attendance
Lecture 2.00 28 h
Exercises 2.00 28 h
Total time of attendance for the module 56 h
Examination Time of examination Type of examination
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