[ 979FAGLFACK16 ] KS Principles of Financial Accounting

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Workload Education level Study areas Responsible person Hours per week Coordinating university
6 ECTS M1 - Master's programme 1. year Business Administration Roman Rohatschek 3 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)Zulassung zum Masterstudium
Original study plan Master's programme Finance and Accounting 2018W
Objectives The acquisition of knowledge in the field "Accounting and Auditing" with the appropriate alignment of the objectives of the Master program establishing a single fundamental knowledge.
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 (including acquisition / production costs, accounting timing, peculiarities of fixed assets, intangible assets, shares in other companies, specific features in current assets, provisions, deferred taxes).
Criteria for evaluation Exams, participation, interactive elements
Methods Lecture, case studies, literature studies
Language German
Study material (Both in the current edition) Rohatschek/Maukner, Rechnungslegung nach IFRS.
Deutsch/Rohatschek, Sonderfragen der Bilanzierung.
Fröhlich, Konzernrechnungslegung kompakt
Changing subject? No
Further information none
Corresponding lecture (*)979FAGLURWK15: KS Unternehmensrechnung und Wirtschaftsprüfung (6 ECTS)
On-site course
Maximum number of participants 100
Assignment procedure Assignment according to priority