| Detailed information |
| Pre-requisites |
(*)KS Grundlagen in Financial Accounting
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| Original study plan |
Master's programme Finance and Accounting 2021W |
| Objectives |
Main objective of the course is to gain profound knowledge of selected accounting issues in preparing consolidated financial statements according to Austrian national GAAP as well as according to IFRS.
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| Subject |
Selected special accounting problems in consolidated financial statements in national and international accounting. The main topics are: Business Combination, elimination of full intragroup assets and liabilities, equitx, income, expenses and cash flows, Investment in Associats, Joint Arrangements, Changes in foreigns exchange rates
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| Criteria for evaluation |
Written Exam, students cooperation
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| Methods |
Theory input and case studies
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| Language |
German |
| Study material |
Relevant publications of the IASB/IFRIC and Austrian GAAP in its latest edition
Selected accounting literature and commentaries the relevant accounting rules
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| Changing subject? |
No |
| Further information |
none
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