[ 979SACCINTU16 ] IK International Public Sector Accounting

Es ist eine neuere Version 2020W dieser LV im Curriculum Master's programme Business Informatics 2022W vorhanden.
(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS M1 - Master's programme 1. year Business Administration Dennis Hilgers 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)KS Grundlagen in Public and Nonprofit Sector Finance and Accounting
Original study plan Master's programme Finance and Accounting 2016W
Objectives The course aims to intensify knowledge in the field of "public and nonprofit manage-ment" which the students have already ac-quired in the course “Basics in Public and Nonprofit Sector Finance and Accounting”. In the following they get a deeper insight in selected fields of public sector accounting.
Subject Requirements for presentation of public annual financial statements
Framework and selected standards of International Public Sector Accounting Standards (IPSAS)
Current practical issues when imple-menting International Public Sector Ac-counting Standards (IPSAS)
Criteria for evaluation Presentations, Written shorttests
Methods Lecture by instructors
Self-study of basic literature
Student presentations
Guest lectures
Blended learning modules
Language German
Study material Will be announced by a separate course description.
Changing subject? No
Further information none
Corresponding lecture (*)979FAESNPOS11: SE Fund Raising und Fund Accounting in NPO (3 ECTS)
On-site course
Maximum number of participants 40
Assignment procedure Assignment according to priority