Inhalt
[ 973GMCPFACK10 ] KS Master Course Financial Accounting
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| Es ist eine neuere Version 2025W dieser LV im Curriculum Master's programme Social Economics 2025W vorhanden. |
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| (*) Unfortunately this information is not available in english. |
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| Workload |
Education level |
Study areas |
Responsible person |
Hours per week |
Coordinating university |
| 6 ECTS |
M1 - Master's programme 1. year |
Business Administration |
Roman Rohatschek |
2 hpw |
Johannes Kepler University Linz |
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| Detailed information |
| Pre-requisites |
(*)keine (die Zulassung zum Studium vorausgesetzt)
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| Original study plan |
Master's programme General Management 2013W |
| Objectives |
Based on core accounting and valuation methods according to International Financial Reporting Standards (IFRS) you will be provided with knowledge concerning corporate actions as far as its implications on a company’s financial statements are concerned. The class aims at the understanding of the accounting process as well as the ability to interpret financial statements properly.
A further emphasis of the class is on the analysis of IFRS financial statements including performance measurement concepts. Furthermore, understanding the basics of risk reporting in financial accounting is dealt with.
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| Subject |
Goals and Concepts of Financial Reporting, Corporate Governance, Elements of Financial Statements, Measurement Concepts in International Financial Reporting, Basics of selected International Financial Reporting Standards (IFRS), Interpretation/Analysis of Financial Statements prepared under IFRS, Performance Measurement, Internal Control & Risk Management.
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| Criteria for evaluation |
Midterm exam: 60 points (= 60 minutes)
Final Exam: 90 points (= 90 minutes)
Bonus points: 15 points
Maximum points: 165 points
In order to get a positive grade you need to have at least 50 % of the points from the midterm and final exam (= 75 points). There is no minimum requirement for a certain point limit in each of the exams, the total number of points taken together sets the grade.
ATTENTION: Although the bonus points will be added to the results of the midterm and final exam, they do not count in order to receive a positive grade (minimum requirement: 75 points out of the two written exams!).
Bonus points requirements:
- Individual case study project (12 points maximum)
- Reading assignments and class participation (3 points maximum)
GRADING SCHEME
| Points | Grade |
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| 132 - 150 | A ("Sehr Gut") |
| 113 - 131 | B ("Gut") |
| 94 - 112 | C ("Befriedigend") |
| 75 - 93 | D ("Genügend") |
| 74 - 0 | E ("Nicht Genügend") |
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| Methods |
Lectures, self-study
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| Language |
English |
| Study material |
LITERATURE (REQUIRED)
- International Financial Reporting and Analysis by David Alexander/Anne Britton/Ann Jorissen, 5th edition (2011), Cengage Learning EMEA
- Selected International Financial Reporting Standards (IFRS) in the latest edition
LITERATURE (RECOMMENDED)
- IFRS in your pocket 2010, 9th edition (2010), free download: http://www.iasplus.com/dttpubs/pocket2010.pdf
- Turbulent Times: Key Accounting Considerations in Today’s Volatile Markets, 2nd edition (2008), free download: http://www.iasplus.com/dttpubs/0812turbulenttimes.pdf
- A Briefing for Chief Executives, Audit Committees & Boards of Directors by IASC Foundation Education (2009)
- IFRS Model Financial Statements 2010, free download: http://www.iasplus.com/fs/2010modelfs.pdf
- Reducing Financial Reporting Risk, free download: http://www.iasplus.com/dttpubs/1002reducingrisk.pdf
- Current information on various IFRS topics provided by Deloitte & Touche, http://www.iasplus.com/index.htm
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| Changing subject? |
No |
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| On-site course |
| Maximum number of participants |
200 |
| Assignment procedure |
Assignment according to priority |
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