Main objective of the course is to gain profound knowledge of selected accounting issues in preparing consolidated financial statements according to Austrian national GAAP as well as according to IFRS.
Subject
Selected special accounting problems in consolidated financial statements in national and international accounting. The main topics are: Business Combination, elimination of full intragroup assets and liabilities, equitx, income, expenses and cash flows, Investment in Associats, Joint Arrangements, Changes in foreigns exchange rates
Criteria for evaluation
Written Exam, students cooperation
Methods
Theory input and case studies
Language
German
Study material
Relevant publications of the IASB/IFRIC and Austrian GAAP in its latest edition
Selected accounting literature and commentaries the relevant accounting rules
