[ 979FAGLFAC16 ] Module Financial Accounting

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Workload Mode of examination Education level Study areas Responsible person Coordinating university
6 ECTS Course examination M1 - Master's programme 1. year Business Administration Roman Rohatschek Johannes Kepler University Linz
Detailed information
Original study plan Master's programme Finance and Accounting 2016W
Objectives The students acquire basic skills in the field "Accounting and Auditing". The aim is to establish a common basic knowledge on Master level.
Subject Basics of international financial reporting and financial statement preparation - knowledge of significant accounting issues under IFRS (accounting and valuation of tangible assets, intangible assets, financial instruments, inventories and construction contracts, provisions, leases, deferred taxes) - the essential consolidation steps UGB and IFRS - issues of UGB-accounting.
Further information Successfully complete the course Principles of Financial Accounting, 6 ECTS.
Subordinated subjects, modules and lectures