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
