[ 973GMCPFACK10 ] KS Master Course Financial Accounting

Es ist eine neuere Version 2022W dieser LV im Curriculum Master's programme Economic and Business Analytics 2022W vorhanden.
(*) Unfortunately this information is not available in english.
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
Detailed information
Pre-requisites (*)keine (die Zulassung zum Studium vorausgesetzt)
Original study plan Master's programme General Management 2016W
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.

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.
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)


132 - 150A ("Sehr Gut")
113 - 131B ("Gut")
94 - 112C ("Befriedigend")
75 - 93D ("Genügend")
74 - 0E ("Nicht Genügend")
Methods Lectures, self-study
Language English
- 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

- IFRS in your pocket 2010, 9th edition (2010), free download:
- Turbulent Times: Key Accounting Considerations in Today’s Volatile Markets, 2nd edition (2008), free download:
- A Briefing for Chief Executives, Audit Committees & Boards of Directors by IASC Foundation Education (2009)
- IFRS Model Financial Statements 2010, free download:
- Reducing Financial Reporting Risk, free download:
- Current information on various IFRS topics provided by Deloitte & Touche,

Changing subject? No
Further information none
On-site course
Maximum number of participants 200
Assignment procedure Assignment according to priority