| Detailed information |
| Pre-requisites |
(*)KS Grundlagen in Financial Accounting
|
| Original study plan |
Master's programme Finance and Accounting 2024W |
| Objectives |
Main objective of the course is to gain profound knowledge of Austrian National GAAP regarding selected special accounting problems.
|
| Subject |
Selected special accounting problems in Austrian GAAP in single financial statements. The main topics are: hedge accounting, equity, balance sheet and Income Statement, reconciliation of the caaying amount of fixed assets, Leasing, grants
|
| Criteria for evaluation |
Written Exam, students cooperation
|
| Methods |
Theory input and case studies
|
| Language |
German |
| Study material |
Austrian GAAP in its latest edition
Rohatschek, Sonderfragen der Bilanzierung (current edition)
Selected accounting literature and commentaries on Austrian GAAP
|
| Changing subject? |
No |
| Further information |
none
|
