[ 514IFAC21 ] Studienfach (*)International Financial Accounting

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Workload Form der Prüfung Ausbildungslevel Studienfachbereich VerantwortlicheR Anbietende Uni
6 ECTS Kumulative Fachprüfung B1 - Bachelor 1. Jahr Betriebswirtschaftslehre Vera Schiemer-Haberl Johannes Kepler Universität Linz
Quellcurriculum Bachelorstudium International Business Administration 2021W
Ziele (*)The students will have a basic understanding of the most common international accounting standards and the accounting process itself. Additionally, they will be able to understand and interpret financial statements according to IFRS. They can further understand the challenges and critical issues in auditing financial statements on an international level.
Lehrinhalte (*)The field of study “International Accounting” introduces a two-fold approach to international accounting. On the one hand, the first course of this study focuses on the perspective of the preparers of (consolidated) financial statements according to International Financial Accounting Standards (IFRS), which is the required accounting rules for listed entities in the European Union. The most common IFRS are introduced, and the underlying principles of these rules along with relevant case studies are critically discussed. On the other side, the second course of this study covers the perspective and challenges in auditing the financial statements that are prepared in accordance with IFRS.
Untergeordnete Studienfächer, Module und Lehrveranstaltungen