[ 973GMCEFAC22 ] Module Financial Accounting
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| 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 |
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| 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]
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