wir833 - Corporate Financial Statements

wir833 - Corporate Financial Statements

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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
  • Master of Education Programme (Vocational and Business Education) Economics and Business Administration (Master of Education) > Mastermodule
Zuständige Personen
  • Lehrenden, Die im Modul (Prüfungsberechtigt)
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
  • 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
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
Lecture 2 28
Exercises 2 28
Präsenzzeit Modul insgesamt 56 h
Examination Prüfungszeiten 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

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