[ 979VACCSPUU16 ] IK Special Issues UGB

Es ist eine neuere Version 2021W dieser LV im Curriculum Master's programme Business Informatics 2023W vorhanden.
(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS M1 - Master's programme 1. year Business Administration Roman Rohatschek 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)KS Grundlagen in Tax Management und KS Grundlagen in Financial Accounting
Original study plan Master's programme Finance and Accounting 2016W
Objectives Main objective of the course is to gain profound knowledge of Austrian National GAAP regarding selected special accounting problems.
Subject Selected special accounting problems in Austrian GAAP in single financial statements. The main topics are: hedge accounting, equity, balance sheet and Income Statement, reconciliation of the caaying amount of fixed assets, Leasing, grants
Criteria for evaluation Written Exam, students cooperation
Methods Theory input and case studies
Language German
Study material Austrian GAAP in its latest edition Rohatschek, Sonderfragen der Bilanzierung (current edition) Selected accounting literature and commentaries on Austrian GAAP
Changing subject? No
Further information none
On-site course
Maximum number of participants 40
Assignment procedure Assignment according to priority