wir060 - Financial Accounting

wir060 - Financial Accounting

Department of Business Administration, Economics and Law (Business Administration and Business Education) 6 KP
Module components Semester courses Summer semester 2024 Examination
Lecture
  • Unlimited access 2.02.151 - Financial Accounting Show lecturers
    • Prof. Dr. Christoph Sextroh

    Friday: 08:00 - 10:00, weekly (from 05/04/24), Location: A14 1-101 (Hörsaal 1), (online)
    Dates on Friday, 12.07.2024 12:00 - 13:00, Friday, 11.10.2024 08:00 - 09:00, Location: A07 0-030 (Hörsaal G), A11 1-101 (Hörsaal B), A14 1-101 (Hörsaal 1) (+2 more)

    This module is based on accounting and annual financial statement, while focusing exclusively on the international financial reporting standards (IFRS). In terms of content, the course covers subjects such as the most important concepts, tangible and intangible assets as well as liability items on the basis of the fundamental standards and case studies.

Exercise or tutorial
  • Unlimited access 2.02.152 - Übungen zu Financial Accounting Show lecturers
    • Prof. Dr. Christoph Sextroh
    • Kai Mochner
    • Leon Ossenbeck
    • Marcel Tihen
    • Marcel Kaib

    Tuesday: 16:00 - 18:00, weekly (from 09/04/24), Location: A10 1-121 (Hörsaal F)
    Tuesday: 18:00 - 20:00, weekly (from 09/04/24), Location: (online)
    Wednesday: 12:00 - 14:00, weekly (from 10/04/24), Location: A13 0-028
    Wednesday: 14:00 - 16:00, weekly (from 10/04/24), Location: A01 0-010 b
    Wednesday: 16:00 - 18:00, weekly (from 10/04/24), Location: V04 0-033
    Wednesday: 18:00 - 20:00, weekly (from 10/04/24), Location: (online)
    Thursday: 08:00 - 10:00, weekly (from 11/04/24), Location: A01 0-010 a
    Thursday: 16:00 - 18:00, weekly (from 11/04/24), Location: (online)
    Friday: 10:00 - 12:00, weekly (from 12/04/24), Location: A05 1-160
    Friday: 12:00 - 14:00, weekly (from 12/04/24), Location: A01 0-006

Hinweise zum Modul
Prerequisites
none
Reference text
Lectures are held in English; tutorials are held in English or German.
Prüfungszeiten
At the end of the semester; a midterm exam might be held during the semester.
Module examination
written exam
Skills to be acquired in this module
The students
  • obtain knowledge on IFRS accounting in general and specific topics such as financial instruments, intangible assets and provisions;
  • understand the framework of IFRS;
  • understand the international focus and necessity of IFRS;
  • obtain knowledge on IFRS from both a legal and economic perspective.

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