[ 979VACCSPKU16 ] IK Special Issues Consolidated Financial Statements

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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 Roman Rohatschek 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 selected accounting issues in preparing consolidated financial statements according to Austrian national GAAP as well as according to IFRS.
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
Criteria for evaluation Written Exam, students cooperation
Methods Theory input and case studies
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
Changing subject? No
Further information none
On-site course
Maximum number of participants 40
Assignment procedure Assignment according to priority