[ 979VACCSPIU16 ] IK Special Issues IFRS

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Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS M1 - Master's programme 1. year Business Administration Vera Schiemer-Haberl 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)KS Grundlagen in Financial Accounting
Original study plan Master's programme Finance and Accounting 2021W
Objectives Main objective of the course is to gain profound knowledge of International Financial Reporting standards (IFRS) regarding selected special accounting problems.
Subject Selected special accounting problems in single financial statements. The main topics are: Impairment, errors, Fair Value Measurement, Revenues, Hedge Accounting, Government Grants, Leasing, Related Parties
Criteria for evaluation Written Exam, students cooperation
Methods Theory input and case studies
Language German
Study material Relevant publications of the IASB/IFRIC Rohatschek/Maukner, Rechnungslegung nach IFRS (current edition) Selected accounting literature and commentaries on IFRS Decisions of enforcement panels
Changing subject? No
Further information none
Corresponding lecture (*)2URWIPKI9: IK Sonderfragen zu den IFRS (3 ECTS)
On-site course
Maximum number of participants 40
Assignment procedure Assignment according to priority