wir841 - Advanced Financial Accounting

wir841 - Advanced Financial Accounting

Department of Business Administration, Economics and Law (Economics) 6 KP
Module components Semester courses Summer semester 2024 Examination
Lecture
  • Unlimited access 2.02.981 - Advanced Financial Accounting Show lecturers
    • Prof. Dr. Christoph Sextroh

    Thursday: 16:00 - 18:00, weekly (from 18/04/24)
    Dates on Thursday, 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.

Exercises
  • Unlimited access 2.02.982 - Advanced Financial Accounting Show lecturers
    • Prof. Dr. Christoph Sextroh

    Thursday: 14:00 - 16:00, weekly (from 04/04/24)

    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
Module examination
portfolio or written exam
Skills to be acquired in this module
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.

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