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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.
