| Detailed information |
| Original study plan |
Bachelor's programme Business Administration 2025W |
| Learning Outcomes |
Competences |
Learning Outcomes
- LO1: Students are proficient in the application of the relevant IFRS standards (k2).
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| Skills |
Knowledge |
Learning Outcomes
- LO3: Students correctly apply the relevant valuation and accounting provisions (k3).
- LO4: Students are able to solve practical issues in accordance with IFRS (k3).
- LO5: Students are able to recognize the effects of the provisions in the IFRS financial statements (k3).
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The course teaches key standards of international accounting. The following topics are covered:
- IFRS conceptual framework
- Presentation of the financial statements
- Value standards (including treatment of interest on borrowed capital)
- Property, plant and equipment
- Investment property
- Intangible assets
- Impairment tests
- Financial instruments
- Inventories
- Revenue from contracts with customers
- Employee benefits
- Other provisions
- Deferred taxes
Learning Outcomes
- LO2: Students understand the effects of discretionary powers in the relevant standards on the balance sheet and profit and loss account (k2).
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| Criteria for evaluation |
LO1 – LO5 are checked using interactive elements and a written exam.
The assessment for successful completion of the course consists of a final exam and interactive elements
The framework of the interactive element is used by the students to solve examples of the topic blocks as part of interim evaluations. All topic blocks are relevant for the final exam (60 minutes).
Points
| 10 | Intermediate evaluation 1 |
| 10 | Intermediate evaluation 2 |
| 10 | Intermediate evaluation 3 |
| 10 | Intermediate evaluation 4 |
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| 40 | Subtotal |
| 60 | Final exam (or retry exam) |
| | | | 100 | Total |
The course is considered successfully completed if more than 50% of the total points have been achieved.
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| Methods |
The following teaching methods are used
- Self-directed learning, supported by learning instructions, literature and learning videos as well as solved basic examples (the solution is shown in a learning video)
- For each topic, students receive content input using slides
- Case studies are solved for each topic
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| Language |
German |
| Study material |
- Rohatschek/Fröhlich, Rechnungslegung nach IFRS, Verlag MANZ
- IFRS Code
- Script
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| Changing subject? |
No |
