| Detailed information |
| Pre-requisites |
(*)KS Grundlagen in Public and Nonprofit Sector Finance and Accounting
|
| Original study plan |
Master's programme Finance and Accounting 2020W |
| Objectives |
The course aims to intensify knowledge in the field of "public and nonprofit management" which the students have already acquired in the course “Basics in Public and Nonprofit Sector Finance and Accounting”. In the following they get a deeper insight in selected fields of public sector accounting.
|
| Subject |
Requirements for presentation of public annual financial statements
Framework and selected standards of International Public Sector Accounting Standards (IPSAS)
Current practical issues when implementing International Public Sector Accounting Standards (IPSAS)
|
| Criteria for evaluation |
Presentations, Written shorttests
|
| Methods |
Lecture by instructors
Self-study of basic literature
Student presentations
Guest lectures
Blended learning modules
|
| Language |
German |
| Study material |
Will be announced by a separate course description.
|
| Changing subject? |
No |
| Further information |
none
|
| Corresponding lecture |
(*)979FAESNPOS11: SE Fund Raising und Fund Accounting in NPO (3 ECTS)
|
