[ 973GMCPFACK19 ] KS Financial Accounting

Es ist eine neuere Version 2023W dieser LV im Curriculum Master's programme Joint Master's Program Global Business - Russia/Italy 2023W vorhanden.
(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
6 ECTS M1 - Master's programme 1. year Business Administration Roman Rohatschek 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)keine (die Zulassung zum Studium vorausgesetzt)
Original study plan Master's programme Management 2019W
Objectives Based on core accounting and valuation methods according to International Financial Reporting Standards (IFRS) you will be provided with knowledge concerning corporate actions as far as its implications on a company’s financial statements are concerned. The class aims at the understanding of the accounting process as well as the ability to interpret financial statements properly.

A further emphasis of the class is on the analysis of IFRS financial statements including performance measurement concepts.

Subject 1. Goals and concepts of financial accounting, user groups of financial accounting, differences in national accounting systems and need for global accounting standards

2. Elements of financial statements, different measurement concepts in international financial reporting and basics in selected IAS/IFRS accounting standards (including Conceptual Framework)

3. Definition of the reporting entity, different types of relationships between investor and investee (subsidiaries vs joint arrangements vs associates) and differences between consolidated and single financial statements

4. Basics in financial statement analysis

Criteria for evaluation Midterm exam: 60 points (= 60 minutes)
Final Exam: 90 points (= 90 minutes)
Homework points: 30 points
Maximum points: 180 points

In order to get a positive grade students have to achieve more than 50 % of the total points (= 90.5 points). However, if students fail either of the two exams the course is failed.

Methods Lectures, homework, self-study
Language English
Study material - International Financial Reporting and Analysis by David Alexander/Anne Britton/Ann Jorissen/Martin Hoogendoorn/Carien van Mourik, 7th edition (2017), Cengage Learning EMEA - Selected International Financial Reporting Standards (IFRS) in the latest edition
Changing subject? No
Further information none
Earlier variants They also cover the requirements of the curriculum (from - to)
973GMCPFACK10: KS Master Course Financial Accounting (2010W-2019S)
On-site course
Maximum number of participants 200
Assignment procedure Assignment according to priority