Stud.IP Uni Oldenburg
University of Oldenburg
23.07.2019 22:08:32
wir841 - Advanced Financial Accounting
Version from 08.03.2017 6.0 KP Department für WiRe (BWL und Wirtschaftspädagogik)
Courses Sommersemester 2019
Notes for the module
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.