| 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)
|
