| Detailed information |
| Pre-requisites |
(*)KS Bilanzierung nach UGB,
KS Steuern
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| Original study plan |
Bachelor's programme Business Administration 2025W |
| Learning Outcomes |
Competences |
| Learning Outcomes
Students are able to independently assess whether and to what extent the preparation of consolidated financial statements is necessary and to what extent the respective companies are to be included in consolidated financial statements. They are proficient in full consolidation (revaluation, capital consolidation, subsequent consolidation) and the inclusion of companies using the equity method. They are also able to carry out both interim profit elimination and debt consolidation within the group structure. They can assess the impact of all consolidation entries on profit and loss and record the effects on deferred taxes.
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| Skills |
Knowledge |
Learning Outcomes
- LO2: Students learn the procedure for the initial and subsequent consolidation of affiliated companies in accordance with the provisions of the UGB and the IFRS.
- LO3: Students can carry out an impairment test of goodwill in accordance with the IFRS and make the corresponding entries.
- LO4: Students can correctly consolidate associated companies and are proficient in the initial and subsequent consolidation in this regard.
- LO5: Students can assess intercompany transactions and their effects within the group and make corresponding consolidation entries as part of the elimination of interim results and debt consolidation.
- LO6: Students can identify the effects of consolidation entries on the group result based on the consolidation entries made and correctly make any necessary entries to record deferred taxes.
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Learning Outcomes
- LO1: Students are familiar with the theoretical principles and legal regulations required for group accounting in accordance with the Austrian Commercial Code (UGB) and IFRS. They are able to identify subsidiaries and associated companies, consolidate them correctly and handle intercompany transactions in the context of eliminating interim profits or debt consolidation (see course topics).
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| Criteria for evaluation |
A total of 62 points can be achieved in this course. 60 points of these are in the final exam or the re-examination (repetition of the final exam) and up to 2 additional points for solving the examples or case studies that have to be prepared. In total, at least 30.5 points (more than 50%) must be achieved in the final exam/re-examination in order to achieve a positive result in the assessment. The processing time for the final and/or re-examination is 60 minutes each.
The 2 bonus points are added to the exam points achieved, but only if more than 50% of the points are achieved in the exam.
Whether the intended competencies, knowledge and skills (learning outcomes) were conveyed to the students and how they were dealt with is determined in the final or re-examination.
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| Methods |
Registration requirements:
- KS Accounting according to UGB
- KS Taxes
Theoretical lecture and solution of case studies
On-campus course
The course uses a combination of different teaching methods to
- maximize the motivation and attention of the students and
- achieve the learning objectives in the most didactically appropriate way.
This includes the following:
- Teacher-centered information input, supported by slides and literature
- Self-directed learning, supported by literature
- Solving examples together in the course
- Independently solving examples at home followed by joint solving of the examples in the course including discussion of any problems that arise.
- Self-directed practice and deepening of what has been learned with the help of practice examples provided in the JKU Moodle and a sample exam.
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| Language |
German |
| Study material |
- Fröhlich, C., Konzernrechnungslegung kompakt (current edition).
- Kodex „International Financial Reporting Standards“ in der aktuellsten Auflage sowie Kodex „Unternehmensgesetzbuch“ in der aktuellsten Auflage
- Rohatschek, R./Fröhlich, C.: Rechnungslegung nach IFRS (current edition).
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| Changing subject? |
No |
| Corresponding lecture |
(*)572URWPFKRU15: IK Fälle aus Konzernrechnungslegung (3 ECTS)
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