Inhalt

[ 973GMCPFACK10 ] KS Master Course Financial Accounting

Versionsauswahl
Es ist eine neuere Version 2019W dieser LV im Curriculum Masterstudium Management 2019W vorhanden.
Workload Ausbildungslevel Studienfachbereich VerantwortlicheR Semesterstunden Anbietende Uni
6 ECTS M1 - Master 1. Jahr Betriebswirtschaftslehre Roman Rohatschek 2 SSt Johannes Kepler Universität Linz
Detailinformationen
Anmeldevoraussetzungen keine (die Zulassung zum Studium vorausgesetzt)
Quellcurriculum Masterstudium General Management 2016W
Ziele Lehrveranstaltung wird auf Englisch abgehalten.

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.

Lehrinhalte 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.
Beurteilungskriterien 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

PointsGrade
132 - 150A ("Sehr Gut")
113 - 131B ("Gut")
94 - 112C ("Befriedigend")
75 - 93D ("Genügend")
74 - 0E ("Nicht Genügend")
Lehrmethoden Lectures, self-study
Abhaltungssprache Englisch
Literatur 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

Lehrinhalte wechselnd? Nein
Sonstige Informationen keine
Präsenzlehrveranstaltung
Teilungsziffer 200
Zuteilungsverfahren Zuteilung nach Vorrangzahl