 |
| Detailed information |
| Pre-requisites |
(*)KS Bilanzierung
|
| Original study plan |
Bachelor's programme Business and Economics 2018W |
| Objectives |
The objective of this course is to intensify the accounting knowledge according to local GAAP (UGB) by focusing on complex accounting problems.
|
| Subject |
Detailed course outline:
- Regulatory framework and basic accounting principles of UGB
- Accounting (recognition and valuation) for special, selected issues (leases, pensions, intangible assets, financial assets, deferred tax assets/liabilities, construction contracts, particularities of impairment, accounting for changes in equity…)
- Auditing and Disclosure requirements according to UGB
- Reporting instruments according to UGB
|
| Criteria for evaluation |
written exam
|
| Language |
German |
| Study material |
Deutsch, E./Rohatschek, R. (2016): Sonderfragen der Bilanzierung, 5. Aufl. Wien 2016.
Rohatschek, R. (Hrsg.) (2017): Sonderfragen der Bilanzierung in Fallbeispielen, 2. Aufl. Wien 2017.
|
| Changing subject? |
No |
| Earlier variants |
They also cover the requirements of the curriculum (from - to)
2BSJUGBK: KS Special Issues of National Accounting (UGB) (2009W-2015S)
|
|
