[ 973GMCEFAC22 ] Module Financial Accounting

Workload Mode of examination Education level Study areas Responsible person Coordinating university
6 ECTS Course examination M1 - Master's programme 1. year Business Administration Roman Rohatschek Johannes Kepler University Linz
Detailed information
Original study plan Master's programme Management 2022W
Objectives Learning outcomes:

On successful completion of this course, the students will be able to:

  • LO1: Discuss how national accounting standards differ due to different users, information needs and national influences and why there is a need for globalized accounting standards. [international orientation/relevant theory]
  • LO2: Discuss the implications corporate actions have on the company’s financial statements. [Business Management Qualifications]
  • LO3: Apply basic accounting techniques and valuation methods from selected IAS/IFRS standards. [cognitive/analytical]
  • LO4: Transfer the abstract rules from IAS/IFRS standards in order to solve concrete accounting problems. [professional/transferable skills]
  • LO5: Correctly interpret financial statements prepared according to IAS/IFRS standards. [professional/transferable skills]
  • LO6: Calculate and correctly interpret financial ratios and alternative performance measurement concepts. [professional/transferable skills]
Subordinated subjects, modules and lectures