[ 572VKBWSOJK15 ] KS Special Issues of National Accounting (UGB)

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Workload Education level Study areas Responsible person Hours per week Coordinating university
2 ECTS B2 - Bachelor's programme 2. year Business Administration Daniela Schober 1 hpw Johannes Kepler University Linz
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)
On-site course
Maximum number of participants 200
Assignment procedure Assignment according to priority