[ 973GMCEFAC22 ] Modul (*)Financial Accounting
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| Es ist eine neuere Version 2025W dieses Fachs/Moduls im Curriculum Masterstudium Sozialwirtschaft 2025W vorhanden. |
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| (*) Leider ist diese Information in Deutsch nicht verfügbar. |
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| Workload |
Form der Prüfung |
Ausbildungslevel |
Studienfachbereich |
VerantwortlicheR |
Anbietende Uni |
| 6 ECTS |
Eine Lehrveranstaltungsprüfung |
M1 - Master 1. Jahr |
Betriebswirtschaftslehre |
Roman Rohatschek |
Johannes Kepler Universität Linz |
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| Detailinformationen |
| Quellcurriculum |
Masterstudium Management 2022W |
| Ziele |
(*)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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| Untergeordnete Studienfächer, Module und Lehrveranstaltungen |
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