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| Detailed information |
| Pre-requisites |
(*)Zulassung zum Masterstudium
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| Original study plan |
Master's programme Finance and Accounting 2018W |
| Objectives |
The acquisition of knowledge in the field "Accounting and Auditing" with the appropriate alignment of the objectives of the Master program establishing a single fundamental knowledge.
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| Subject |
Basics of international financial reporting and financial statement preparation - knowledge of significant accounting issues under IFRS (accounting and valuation of tangible assets, intangible assets, financial instruments, inventories and construction contracts, provisions, leases, deferred taxes) - the essential consolidation steps UGB and IFRS - issues of UGB-accounting (including acquisition / production costs, accounting timing, peculiarities of fixed assets, intangible assets, shares in other companies, specific features in current assets, provisions, deferred taxes).
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| Criteria for evaluation |
Exams, participation, interactive elements
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| Methods |
Lecture, case studies, literature studies
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| Language |
German |
| Study material |
(Both in the current edition)
Rohatschek/Maukner, Rechnungslegung nach IFRS.
Deutsch/Rohatschek, Sonderfragen der Bilanzierung.
Fröhlich, Konzernrechnungslegung kompakt
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| Changing subject? |
No |
| Further information |
none
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| Corresponding lecture |
(*)979FAGLURWK15: KS Unternehmensrechnung und Wirtschaftsprüfung (6 ECTS)
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